IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 22ND FEBRUARY 2008 / 3RD PHALGUNA 1929 W.P.(C).No. 6286 of 2008(W) ---------------------------------- PETITIONER: -------------- T.B.SIVADASAN, ROUTES RUBBER PRODUCTS, MOORKKANIKKARA, TRICHUR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ----------------- 1. COMMERCIAL TAX OFFICER, IST CIRCLE, TRICHUR. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, TRICHUR. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6286 OF 2008 W ==================== Dated this the 22ndday of February, 2008 J U D G M E N T Petitioner submits that against Exts. P1 and P2 orders of assessment, he has filed Exts.P3 and P4 appeals which are pending before the 2nd respondent. It is stated that in filing Ext.P3 appeal, there was a delay of 92 days and seeking to get the delay condoned, Ext.P7 petition also has been filed. Although the petitioner has filed Exts.P5 and P6 stay petitions, these applications also have not been considered. In the meanwhile, recovery steps were initiated and hence this writ petition. 2. Having regard to the fact that Ext.P3 appeal has been filed with an application for condonation of delay, I direct that the 2nd respondent shall consider Ext.P7 petition for condonation of delay and depending upon the outcome of Ext.P7, Ext.P3 appeal also shall be considered. Similarly, Ext.P4 appeal also shall be considered simultaneously with Ext.P3. This process shall be WPC No.6286/08 : 2 : completed as expeditiously as possible, at any rate within eight weeks of production of a copy of this judgment. 3. In the meantime, I direct that further proceedings for recovery of the amount due under Exts. P1 and P2 shall be deferred on condition that the petitioner remits 50% of the amount due in two instalments, first of which will be payable in the 1st week of March 2008 and the second instalment will be payable in the 1st week of April, 2008. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE Rp