IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 WP(C).No. 21862 of 2008(C) -------------------------- PETITIONER: ------------------ K.H.MOHAMMED YOUSAF,S/O. HUSSAIN RAWATHER, AGED 39 YEARS, THE MANAGING PARTNER M/S. CAPITAL STEELS, T.B.ROAD, CHANGANASSERY KOTTAYAM DIST. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: --------------------- 1. DEPUTY COMMISSIONER (APPEALS) KOLLAM 2. COMMERCIAL TAX OFFICER OFFICE OF DEPUTY COMMISSIONER (AUDIT ASSESSMENT) COMMERCIAL TAXES, KOTTAYAM 3. INSP.ASST. COMMISSIONER COMMERCIAL TAXES, KOTTAYAM. 4. THE COMMERCIAL TAX OFFICER 2ND CIRCLE, CHANGANASSERY, KOTTAYAM. 5. STATE OF KERALA REP. BY SECRETARY TO GOVT DEPARTMENT OF COMMERCIAL TAXES, GOVT.SECRETARIAT TRIVANDRUM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.21862 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2008 JUDGMENT I heard learned for the petitioner and the learned Government Pleader. 2. Prayers in the writ petition are to dispose of Exts.P12 and P13 appeals and Exts.P14 to P16 and not to take further steps to realize the amount due. 3. Exts.P12 and P13 are statutory appeals filed by the petitioner. Exts.P14 and P15 are applications seeking condonation of delay. Petitioner has also filed Exts.P18 and P19 applications seeking stay. In such circumstances, the writ petition is disposed of as follows: There will be a direction to the first respondent to consider and take a decision on Exts.P14 and P15 delay petitions. If the authority finds that the delay can be condoned, a decision will be taken on Exts.P18 and P19 stay petitions in accordance with law within a period of three weeks from the date of receipt of a copy of this judgment. It is open to the petitioner to rely on Exts.P9 and P10 when the stay petitions are considered. Recovery proceedings will be kept in abeyance for a period of one month WPC. 21862/2008. 2 from today. Petitioner will produce a copy of this judgment immediately on receipt of the same before the first respondent. (K.M. JOSEPH, JUDGE) sb