IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 9TH MARCH 2010 / 18TH PHALGUNA 1931 WP(C).No. 7569 of 2010(U) --------------------------------------- PETITIONER(S): ------------------------ SAI ANNAPURNA BIO PROTEINS PVT. LTD., OORAKAM, MELMURI.P.O, PANAKKAD, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR V.S. PRASAD. BY ADV. MR.R.RAMADAS RESPONDENT(S): --------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI, MALAPPURAM. R1 TO R4 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 7569 of 2010-U ---------------------------- Dated this the 9th day of March, 2010. J U D G M E N T In respect of the assessment years 2006-07, 2007-08 the assessing authority has passed Ext.P1 and P2 assessment orders; being aggrieved of which, the petitioner has preferred Ext.P3 and P4 appeals, along with Ext.P5 and P6 petitions for stay and an I.A seeking for condoning the delay in filing Ext.P3 appeal. All these proceedings are pending before the second respondent and the petitioner has approached this Court challenging the recovery proceedings being pursued at the instance of the respondents, as borne by Ext.P7 and P8. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on the interlocutory application for condoning the delay in filing Ext.P3 appeal and also on Exts.P5 and P6 petitions for stay, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. It is made clear W.P(C) No. 7569 of 2010-U 2 that till appropriate orders are passed on the I.As as aforesaid, all further proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab