IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 WP(C).No. 27004 of 2010(A) -------------------------------------- PETITIONER: ------------------- DILEEP JOSE, ANNA PROPERTIES, II FLOOR, APPASSERRY BUILDINGS, NH BYE PASS ROAD, INTUC JUNCTION, NETTOOR, ERNAKULAM. BY ADV. SRI.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER(WC & LT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/08/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.27004 of 2010 -------------------------------------- Dated this the 31st day of August, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced from Ext.P2. The appeal was filed along with Ext.P4 petition seeking condonation of delay. The petitioner had also filed Ext.P3 interlocutory application seeking stay of recovery of the amounts covered. It is submitted that the appeal as well as accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that the recovery steps are now being pursued, on issuing Ext.P5 notice, without considering pendency of the appeal. Hence direction is sought for to restrain the steps of recovery till the disposal of the appeal. 2. Heard learned Government Pleader on behalf W.P.(C).27004/10 -2- of the respondents. On the facts and circumstances, I am inclined to dispose of the writ petition issuing necessary directions to the appellate authority for an early consideration and disposal of the matter. 3. In the result the 2nd respondent is directed to consider and pass orders on Ext.P4 application filed seeking condonation of delay in filing the appeal, 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. In case delay is condoned, then the 2nd respondent shall consider and pass orders on Ext.P3 stay petition, simultaneously. Till such time orders are passed by the 2nd respondent as directed above, all further steps of recovery pursuant to Ext.P5 shall be kept in abeyance. C.K.ABDUL REHIM, JUDGE. okb