IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH DECEMBER 2009 / 17TH AGRAHAYANA 1931 WP(C).No. 35273 of 2009(C) -------------------------- PETITIONER(S): --------------- M/S.OCEAN CHEM., CHANDIROOR.P.O., ALPPUZHA DISTRICT REPRESENTD BY P.K.SHAMILA, W/O. SIDHIQUE, AT SIDHIQUE MANZIL, AROOR.P.O., ALAPPUZHA. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KUTHIYATHODE, ALAPPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35273 OF 2009 ------------------------------ Dated this the 8th day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P5 and P6 appeals filed against Ext.P1 and P2 assessments which were completed for the years 2007-08 & 2008-09 under the provisions of the Central Sales Tax Act, along with its accompanying applications, are stated to be pending consideration and disposal before the statutory appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Accordingly the 2nd respondent is directed to consider and pass orders on Ext.P7 and P8 delay condonation petitions filed along with the appeals, 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. If delay is condoned and the appeals are admitted, the 2nd respondent shall consider and pass orders on Ext.P9 and P10 stay petitions, simultaneously, and shall also take steps for early disposal of the appeals thereafter. 3. The respondents are directed to keep in abeyance steps for recovery of the amounts covered under Ext.P1 and W.P.(C).35273/09 2 Ext.P2 which is now initiated under Ext.P3 & P4 notices, till orders are passed by the 2nd respondent as directed above. C.K.ABDUL REHIM, JUDGE. okb