IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 14TH JULY 2010 / 23RD ASHADHA 1932 WP(C).No. 21871 of 2010(H) -------------------------- PETITIONER: --------------- M/S.JOY ALUKKAS TRADERS (INDIA), PVT.LTD,MARINE DRIVE,ERNAKULAM,KOCHI-31, REPRESENTED BY DEEPAK XAVIER,FINANCE MANAGER. BY ADV. MR. HARISANKAR V. MENON MS. MEERA V.MENON MR. MAHESH V.MENON RESPONDENTS: --------------- 1. ASST.COMMISSIONER(ASSESSMENT), COMMERCIAL TAXES SPECIAL CIRCLE-I,ERNAKULAM. 2. DEPUTY COMMISSIONER(APPEALS),DEPARTMENT OF COMMERCIAL TAXES,KANNUR CAMP AT ERNAKULAM. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 21871 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 14th day of July, 2010 JUDGMENT Ext.P1 order passed by the first respondent was subjected to challenge by preferring Ext.P2 appeal before the second respondent, however without satisfying the additional court fee, under which circumstance, the appeal was rejected as borne by Ext.P3, which in turn is under challenge in this Writ Petition. 2. The learned counsel for the petitioner submits that, the default was never wilful, but because of some unforeseen circumstance and that the petitioner is ready and willing to cure the defects, by paying the requisite additional court fee and also taking other proper steps, if any. The learned counsel further submits that, the petitioner might be given one more chance to have the appeal considered and decided on merits. 3. Heard the learned Government Pleader aw well. 4. Considering the facts and circumstances, the petitioner is permitted to have 'two weeks' time to cure the defects by effecting the statutory deposit. On curing the defect as above, the second respondent is directed to consider the appeal preferred by the petitioner as valid and proper appeal and the same shall be dealt with, in accordance with the relevant provisions of law. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd