IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 14TH OCTOBER 2010 / 22ND ASWINA 1932 WP(C).No. 31458 of 2010(F) ------------------------------------- PETITIONER(S): ----------------------- P.M.MATHUKUTTY, P.M.M.ENTERPRISES, NENMARA.P.O., PALAKKAD. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER(ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD PIN-678001. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, PIN-679039. NU SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.31458 of 2010 ------------------------------------------- Dated this the 14th day of October, 2010 J U D G M E N T ---------------------- Against the cancellation of registration granted under the KVAT Act and CST Act (Ext.P1 & P2), the petitioner had preferred statutory appeals as per Ext.P3(a) & P4(a), before the 3rd respondent. The appeals were filed along with petitions seeking condonation of delay and early posting petitions. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Since registrations of the petitioner is remaining cancelled, the non-disposal of the appeals is causing prejudice to him. Hence, direction was sought for disposal of the appeals on an early basis. 2. Since the statutory appeals are pending, I am of the view that the writ petition can be disposed of on W.P.(C).31458/10-F -2- issuing necessary directions to the 3rd respondent. 3. The 3rd respondent will consider and pass orders on the delay condonation petitions, Ext.P3(b) & P4(b), at the earliest possible, after affording an opportunity of hearing to the petitioner. If delay in filing the appeals are condoned, all earnest efforts shall be taken for disposal of the appeals without any further delay. The needful shall be done as early as possible and at any rate the appeals should be disposed of within a period of one month from the date of receipt of a copy of this judgment. Petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM, JUDGE. okb