IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 3809 of 2005(C) ------------------------------------- PETITIONER: ------------------- C.K.SIVARAMAN, CHITTEZHATHU KARA, EDAVILANGU P.O., KODUNGALLUR. BY ADV. SRI.K.S.BHARATHAN, ADV. SRI.C.MURALI KRISHNAN. RESPONDENTS: ----------------------- 1. STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, LABOUR AND REHABILITATION DEPARTMENT, GOVT. OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DY. TAHSILDAR (RR), TALUK OFFICE, KODUNGALUR. 3. THE WELFARE FUND INSPECTOR, KERALA TODDY WORKERS WELFARE FUND BOARD, THRISSUR. 4. THE CIRCLE INSPECTOR OF EXCISE, KODUNGALLUR. GOVT. PLEADER SRI. NOBLE MATHEW FOR R1, R2 & R4, ADV. SRI.P. RAMAKRISHNAN, SC, KTWWF BOARD FOR R3. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/08/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.3809/2005-C: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE CERTIFICATE ISSUED BY THE R.4. DT. 20/09/2002. EXT.P.2: COPY OF THE PREASSESSMENT NOTICE ISSUED BY THE R.3. DT. 15/04/2004. EXT.P.3: COPY OF THE FINAL ASSESSMENT ORDER DT. 21/05/2004. EXT.P.4: COPY OF THE APPEAL FILED BY THE PETITIONER. EXT.P.5: COPY OF THE ORDER OF THE R.1. DT. 18/01/2005. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. prv. KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.3809 of 2005 ----------------------------------------- Dated this the 29th day of August, 2008 JUDGMENT The challenge is on Ext.P5 order passed by the appellate authority under the Kerala Toddy Workers Welfare Fund Act. The appeal was rejected on the ground that it is time barred. That position is covered against the petitioner also since the appellate authority has no power to condone the delay. Though this court at the time of admission directed payment of Rs.40,000/- as a condition for granting stay, it is submitted that no amount has been paid. Be that as it may, as far as Ext.P3 assessment is concerned, it is seen that the same is made with notice to the petitioner. In case the petitioner has any dispute on the facts and in case the petitioner has any claim in view of the subsequent orders regarding waiving of penal interest etc. it will be open to the petitioner to approach the 3rd respondent himself in which case the eligible benefits should be granted to the petitioner. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.3809 of 2005 ----------------------------------- JUDGMENT 29th August, 2008