IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 4TH FEBRUARY 2009 / 15TH MAGHA 1930 WP(C).No. 3753 of 2009(V) ------------------------- PETITIONER(S): --------------------- M.P.MANIKANDA KUMAR, MACSON TILLERS & TRACTORS, T.B.COMPLEX, PALAKKAD. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): ----------------------- 1. ASST.COMMISSIONER (AUDIT ASSESSMENT), PALAKKAD. 2. THE DY.COMMISSIONER (APPEALS), ERNAKULAM. 3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, PALAKKAD. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 3753 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of February, 2009 JUDGMENT Heard learned counsel for the petitioner and the learned Government Pleader. The writ petition is disposed of directing the second respondent to consider and take a decision on the delay petition, which the learned counsel for the petitioner submits, has been filed and if the delay is condoned, there will be a further direction to the second respondent to consider and take a decision on Ext.P4 in accordance with law within one month from the date of receipt of a copy of this judgment. Till such time as a decision is taken as aforesaid, while the attachment pursuant to Ext.P5 will continue, there will be no recovery of the amount pursuant to the same. (K.M. JOSEPH, JUDGE) sb