IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH SEPTEMBER 2010 / 7TH ASWINA 1932 WP(C).No. 29968 of 2010(U) --------------------------------------- PETITIONER: ------------------- M/S. ROPOS PLYWOODS, M.C.ROAD, PULLUVAZHI, PERUMBAVOOR, REPRESENTED BY THE PARTNER POLY THOMAS. BY ADVS. SRI.C.K.THANU PILLAI, SRI.K.P.JOY. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, PERUMBAVOOR-683 542. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA-686 661. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.29968 of 2010 ------------------------------------------- Dated this the 29th day of September, 2010 J U D G M E N T ---------------------- Ext.P4 appeal filed before the 2nd respondent Tribunal against Ext.P2 order is pending consideration and disposal. The appeal was filed along with Ext.P6 application seeking condonation of delay. The petitioner had also filed a stay petition as evidenced from Ext.P5, along with the appeal. According to the petitioner, the appeal as well as the accompanying applications are pending consideration and disposal. Grievance of the petitioner is that recovery steps has now been pursued on issuing Ext.P7 notice, despite pendency of the appeal. It is also contended that as per Ext.P3 modified order issued completing the assessment, considerable amounts are due for refund to the petitioner. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, which is filed along with a delay condonation application, I am of the opinion that the writ W.P.(C).29968/10-U -2- petition can be disposed of directing the Tribunal to consider the matter expeditiously. 3. The 2nd respondent Tribunal is directed to consider and pass orders on Ext.P6 application filed seeking for 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 six weeks from the date of receipt of a copy of this judgment. 4. If delay in filing the appeal is condoned, the Tribunal shall then consider and pass orders on Ext.P5 stay petition, simultaneously. 5. Till such time orders are passed by the Tribunal as directed, recovery steps initiated pursuant to Ext.P7 shall be kept in abeyance. The petitioner will produce a copy of this judgment before the Tribunal. C.K.ABDUL REHIM, JUDGE. okb