IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH DECEMBER 2009 / 25TH AGRAHAYANA 1931 WP(C).No. 36321 of 2009(I) ------------------------------------ PETITIONER(S): ------------------------ M/S.BLUE CHIPS MINES & INDUSRIES, VEMBALATHUPADAM, KAILIYAD P.O., REP. BY ITS PARTNER THOMAS BABU. BY ADVS. SMT.S.K.DEVI MR.M.RAJ MOHAN RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, OTTAPPALAM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.36321 OF 2009 ------------------------------ Dated this the 16th day of December, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 & P2 assessments pertaining to the years 2005-06 and 2006-07, the petitioner had preferred statutory appeals as evidenced from Ext.P3 & P4 before the 2nd respondent. The appeals are filed along with petitions seeking delay condonation. Stay petitions are also filed along with the appeals. Since the matter is pending consideration and disposal before the appellate authority, the writ petition is disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P5 & P6 delay condonation petitions, 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 the delay is condoned, and appeals are admitted, the 2nd respondent shall consider and pass orders on the stay applications filed as Ext.P7 & Ext.P8, simultaneously. Till such time the respondents are directed to keep in abeyance all steps for realisation of the amounts covered under Ext.P1 & P2 . W.P.(C).36321/09-I 2 3. If delay is condoned and the appeals are admitted, the 2nd respondent shall also take steps for disposal of the appeals at the earliest, thereafter. C.K.ABDUL REHIM, JUDGE. okb