IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 18TH DECEMBER 2008 / 27TH AGRAHAYANA 1930 WP(C).No. 37342 of 2008(U) -------------------------- PETITIONER(S): ---------------------- P.G.SANKARANARAYANAN NAIR AGED 55 YEARS, PROTEX FABRICS (INDIA) NAIVEDYA, KULANADA 689503,PATHANAMTHITTA DISTRICT (MANIVEENA COMPLEX, PANDALAM) BY ADV. SRI. K.SHAJ SRI.SAJJU.S SMT.REXY ELIZABETH THOMAS RESPONDENT(S): ------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS) OFFICE OF THE COMMERCIAL TAXES,KOLLAM. 2. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ADOOR. 3. TAHSILDAR (RR) PATHANAMTHITTA 4. THE VILLAGE OFFICER, KULANADA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.37342 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of December, 2008 JUDGMENT Petitioner challenges Exts.P7 and P8 demand notices. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. Learned counsel for the petitioner submits that Exts.P5 and P6 are appeals filed against the assessment orders. In regard to Ext.P5 there is delay and the petitioner filed a delay condonation petition. The writ petition is disposed of as follows: In regard to Ext.P5, if the petitioner files an application seeking stay within one week from today, there will be a direction to the first respondent to consider and take a decision on the application for condonation of delay filed in Ext.P5 and if the delay is condoned, there will be a further direction to the first respondent to consider and take a decision on the application for stay within one month from the date of filing of the application. There will also be a direction that if the petitioner files an application for stay in Ext.P6 within one week from today, the first respondent will consider and take a decision on the same within one month from the date of filing of the application. Till such time as a decision is WPC. 37342/2008. 2 taken, recovery steps will be kept in abeyance. Needless to say, if the petitioner does not file applications seeking stay, recovery proceedings can be proceeded with. (K.M. JOSEPH, JUDGE) sb