IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 15TH OCTOBER 2009 / 23RD ASWINA 1931 WP(C).No. 28702 of 2009(G) -------------------------- PETITIONER(S): --------------- C.K.AHAMMED, MALABAR TIMBERS, MUNDUR (P.O), PALAKKAD. BY ADVS SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER(AA) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 28702 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of October, 2009 J U D G M E N T 1. Against the assessment orders for the year 2006-07 issued under the provisions of the Kerala Value Added Tax Act, 2003 (KVAT Act) and Central Sales Tax Act (CST Act), the petitioner had filed Exts.P5 & P6 appeals before the 2nd respondent. The appeals are filed along with petitions seeking condonation of delay as evidenced by Exts.P7 & P8. Along with the appeals the petitioner had also filed Exts.P9 & P10 stay petitions. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that steps has now been initiated to recover the amounts covered under the assessments without considering pendency of the appeals. Therefore the petitioner is seeking direction for early disposal of the appeal and to stay the recovery W.P.(C)No. 28702 of 2009 -2- proceedings till then. 2. Having considered facts and circumstances of the case, I am of the opinion that the Writ Petition can be disposed of directing the 2nd respondent to consider and dispose of the matter on an early basis. 3. In the result the Writ Petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P7 & P8 applications submitted seeking condonation of delay in filing the appeals, after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of a copy of this judgment. In case the 2nd respondent is inclined to condone the delay, the stay petitions filed as per Exts.P9 & P10 shall be taken up and disposed of simultaneously. 4. Respondents are directed to keep in abeyance further steps for realisation of the amounts covered under Exts.P1 to P4 orders of assessment till the 2nd respondent disposes the delay condonation applications and stay petitions as directed above. W.P.(C)No. 28702 of 2009 -3- 5. It is also directed that in case the delay is condoned and the appeals are admitted the 2nd respondent shall take effective steps to dispose of the appeals at the earliest. C.K. ABDUL REHIM JUDGE shg/