IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 WP(C).No. 33451 of 2009(B) -------------------------- PETITIONER(S): --------------- CLASSIC TRADERS, 1ST FLOOR, GERMAN PLAZA, COLLEGE ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER ABDUL RAWOOF. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), PALAKKAD. 2. COMMERCIAL TAX OFFICER, I ST CIRCLE, PALAKKAD. 3. THE DY.COMMISSIONER (APPEALS), ERNAKULAM. 4. THE TAHSILDAR (R.R), PALAKKAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33451 OF 2009 ------------------------------ Dated this the 20th day of November, 2009 J U D G M E N T ---------------------- 1. Since statutory appeal as evidenced by Ext.P2 filed against Ext.P1 order of assessment is pending before the 3rd respondent, I am of the opinion that the writ petition can be disposed of on issuing necessary direction to that authority. 2. Accordingly, the 3rd respondent is directed to consider and pass orders on Ext.P3 petition filed along with appeal seeking condonation of delay, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If the delay is condoned, the 3rd respondent shall consider and pass orders on Ext.P4 application filed seeking stay of collection of the tax amount in dispute, simultaneously. 3. The respondents are directed to keep in abeyance all further steps for recovery of the amounts covered under Ext.P1, which is now initiated pursuant to Ext.P6 notice, till orders are passed by the 3rd respondent as directed above. 4. On the event of condonation of delay, the 3rd respondent shall take necessary steps to dispose of the appeal at the earliest. C.K.ABDUL REHIM, JUDGE. Okb