IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 21ST JANUARY 2010 / 1ST MAGHA 1931 WP(C).No. 2027 of 2010(C) ------------------------- PETITIONER(S): --------------- C.C.RAJAN, S/O.CHATTU, AGED 61, PARTNER, M/S.K.V.SUDHAKARAN & CO., RESIDING AT CHIRAYIL HOUSE, MATHILAKOM POST, KODUNGALLOOR, THRISSUR DISTRICT. BY ADV. SRI.K.C.ELDHO RESPONDENT(S): --------------- 1. THE APPELLATE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KANNUR. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER, VADAKARA. 4. SALE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 2027 of 2010 --------------------------------------- Dated, this the 21st day of January, 2010 J U D G M E N T Challenging Ext.P11 order passed by the 1st respondent, the petitioner has filed Ext.P12 appeal before the 4th respondent Tribunal, along with I.A. to condone the delay of 170 days in filing the same. The petitioner is apprehending coercive action at the hands of the respondents and hence has rushed to this Court by filing the present Writ Petition. 2. The learned counsel for the petitioner submits that the petitioner is intending to prefer an I.A. for stay and unless interference is made by this Court, irreparable loss and hardship will be resulted to the petitioner. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the petitioner is permitted to file an I.A. for stay, if so desired, within ten days. The 4th respondent is directed to consider and pass appropriate orders on the I.A. preferred by the petitioner for condoning the delay in filing the appeal and also in the I.A. for stay if any, to be filed as above, as expeditiously as possible. However, it is made clear that till such WP(C) No.2027/2010 2 appropriate orders are passed on the above I.A.s, all further coercive steps pursuant to Ext.P14 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc