IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 WP(C).No. 2578 of 2008(F) ------------------------- PETITIONER: --------------- KREEM FOODS PVT. LTD., CHEMICAL INDUSTRIAL ESTATE, AROOR, ALAPPUZHA, PIN 688 534, REPRESENTED BY ITS DIRECTOR-SIMON JOHN. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.V.V.PADMANABHAN RESPONDENTS: ------------------ 1. ASSISTANT COMMISSIONER (ASSMT.) SPECIAL CIRCLE, COMMERCIAL TAXES, ALAPPUZHA 688009 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM, PIN 691 013. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA, PIN 688 009 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 2578 OF 2008 F ===================== Dated this the 22nd day of January, 2008 J U D G M E N T Aggrieved by Ext.P3 order of rectification, petitioner has filed Ext.P5 appeal accompanied by Ext.P5(a) stay petition. The appeal and stay petition are pending consideration of the 2nd respondent. Since the appeal filed was belated, petitioner has also filed Ext.P5(b) application for condonation of delay in filing the appeal. In the meanwhile, recovery steps have been initiated and Ext.P4 demand notice has been issued under the Revenue Recovery Act and that is under challenge. 2. In view of the pendency of the above applications, I dispose of this writ petition directing that the 2nd respondent shall take up and consider Ext.P5(b) application for condonation of delay and depending upon the decision on Ext.P5(b), the said respondent shall consider Ext.P5(a) stay petition as well. This the WPC 2578/08 :2 : 2nd respondent shall do within four weeks of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Ext.P4 will stand deferred for a period of six weeks. ANTONY DOMINIC, JUDGE. Rp