IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 15146 of 2011(P) ---------------------------------------- PETITIONER(S): ------------------------- A.JAYAKANNAN,4/14,GANDHI NAGAR, JAGIR AMMAPALAYAM,SALEM,TAMILNADU. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,KOLLAM. 2. THE INTELLIGENCE OFFICER,COMMERCIAL TAXES,SQUAD NO.1,KOLLAM 691 021. *ADDLR3 IMPLEADED: R3. THE APPELLATE TRIBUNAL, VALUE ADDED TAX, THIRUVANANTHAPURAM - 695 001. (*ADDL.R3 IS IMPLEADED AS PER ORDER DTD. 13/07/2011 IN I.A.NO.10978/2011) R1 TO R3 BY SR.GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.15146/2011 P APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION DTD. 1/1/2007 OF THE PETITIONER UNDER THE TN VAT ACT. P1(A): COPY OF THE CERTIFICATE OF REGISTRATION DTD. 4/08/2000 OF THE PETITIONER UNDER THE CST ACT. P2: COPY OF THE ORDER DTD. 13/1/2011 OF THE 2ND RESPONDENT. P3: COPY OF THE APPEAL MEMORANDUM DTD. 25/01/2011. P4: COPY OF THE ORDER DTD. 7/3/2011 OF THE 1ST RESPONDENT. P5: COPY OF THE APPEAL MEMORANDUM DTD. 10/06/2011 IN APPEAL NO.736/2011 BEFORE THE ADDL.3D RESPONDENT. P6: COPY OF THE PETITION FOR CONDONING THE DELAY IN FILING APPEAL. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 15146 of 2011 ================== Dated this the 13th day of July, 2011 J U D G M E N T The petitioner, an assessee under the Kerala Value Tax Act, has filed this writ petition for a direction to the 2nd respondent to implement Ext.P4 appellate order, whereby the appellate authority directed return of the silver articles seized from the petitioner. It is now submitted before me that the State has filed an appeal against the appellate order. The petitioner has, therefore, got the Appellate Tribunal, Value Added Tax, Thiruvananthapuram, impleaded as additional respondent and has filed an application to direct the additional respondent to consider and pass orders on Ext.P5 appeal along with Ext.P6 petition for condoning delay in filing the appeal. I am of opinion that this Court cannot direct the Appellate Tribunal to take up appeals out of turn unless there is some compelling reason for doing so. I do not find any compelling reason in this case for directing the Appellate Tribunal to hear the appeal out of turn. But certainly the petitioner is entitled to move the Appellate Tribunal for directing the appellant in the appeal to release the goods on furnishing security. If the petitioner files such an application before the Tribunal, the Tribunal shall consider and pass orders on the same, as w.p.c.15146/11 2 expeditiously as possible, at any rate, within one month from the date of receipt of the application. The writ petition is disposed of with the above directions. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge