IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 11TH DECEMBER 2009 / 20TH AGRAHAYANA 1931 WP(C).No. 35850 of 2009(A) -------------------------- PETITIONER(S): --------------- M/S.DAMODAR CAHSHEW COMPANY, AMBALATHARA, KANHANGAD, KASARGOD, REP: BY B. YOGESH PRABHU, MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. ASST. COMMISSIONER (KVAT), COMMERCIAL TAXES SPECIAL CIRCLE, KASARGOD. 2. DY. COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOZHIKODE. 3. INSPECTING ASST. COMMISSIONER OF COMMERCIAL TAXES, KASARGOD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35850 OF 2009 ------------------------------ Dated this the 11th day of December, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 assessment for the month of January 2009, the petitioner had filed statutory appeal as evidenced from Ext.P2 before the 2nd respondent appellate authority. The appeal is filed along with delay condonation petition and application seeking stay. The appeal along with the interlocutory applications are pending consideration and disposal. Therefore I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P3 application 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 delay is condoned, the 2nd respondent shall consider and pass orders on Ext.P4 stay petition, simultaneously. 3. The respondents are directed to keep in abeyance recovery steps initiated for realisation of the amounts covered W.P.(C).35850/09-A 2 under Ext.P1 initiated pursuant to Ext.P5 notice, till orders are passed by the 2nd respondent as directed above. C.K.ABDUL REHIM, JUDGE. okb