IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 13TH FEBRUARY 2008 / 24TH MAGHA 1929 W.P.(C).No. 5136 of 2008(J) ------------------------ PETITIONER: ----------- M/S.GEO SEA FOODS THOPPUMPADY, ERNAKULAM, KOCHI-5 REPRESENTED BYITS MANAGING PARTNER K.G.LAWRENCE. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER SECOND CIRCLE, MATTANCHERRY. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 5136 OF 2008 J = = = = = = = = = = = = = = = = Dated this the 13th February, 2008 J U D G M E N T Against Exts. P1 and P2 orders of assessment, petitioner filed Exts. P3 and P4 appeals. It is stated by the petitioner that since Ext. P3 appeal was filed belatedly, Ext. P5 petition for condonation of delay also has been filed. In the meanwhile apprehending revenue recovery proceedings this writ petition has been filed by the petitioner. 2. In view of the pendency of the appeals as stated above before the 2nd respondent, I dispose of this writ petition directing that the 2nd respondent shall consider Ext. P5 application filed by the petitioner for condonation of delay in filing Ext. P3 and depending upon the decision taken, Ext. P3 itself shall be considered. Similarly, Ext. P4 appeal shall also be considered by the 2nd respondent on merits and orders passed thereon. Such process shall be concluded by the 2nd respondent as expeditiously as possible, at any rate within 8 weeks of production of a copy of W.P.(C) No. 5136 OF 2008 -2- this judgment. 3. In the meantime, I direct that on the petitioner remitting 50% of the amount due in terms of Exts. P1 and P2 recovery proceedings for realisation of the balance amount shall not be initiated. The amount shall be deposited within 4 weeks from today. ANTONY DOMINIC JUDGE jan/-