IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST DECEMBER 2009 / 30TH AGRAHAYANA 1931 WP(C).No. 36920 of 2009(H) -------------------------- PETITIONER(S): --------------- ABIN S. MULLANGATH, MANAGING PARTNER, NEW POORNIMA JEWELLERY, KODUNGALLUR. BY ADV. SRI.V.M.KRISHNAKUMAR RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, KODUNGALLUR. BY G.P.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ----------------------------------------- W.P(C).No.36920 of 2009 ----------------------------------------- Dated this the 21st December, 2009 JUDGMENT With respect to the years 2006-2007 and 2007-2008, the petitioner was issued with Exts.P1 and P5 orders of assessment. Aggrieved by the assessments, the petitioner had preferred statutory appeals before the first respondent as evidenced from Exhibits .P3 and P7. The appeals are filed along with petitions seeking condonation of delay as evidenced from Exts.P4 and P8. It is submitted that the appeals and accompanying applications are pending consideration and disposal before the first respondent. The limited prayer of the petitioner is for a direction for early disposal of the appeals. Hence the writ petition is disposed of on issuing necessary directions to the statutory appellate authority. 2. The first respondent shall consider the delay condonation applications, Exhibits.P4 and P8, 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 first respondent shall take steps for disposal of the appeals at the earliest, at any rate, within a period of two months thereafter. C.K.Abdul Rehim, Judge cms