IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 23RD SEPTEMBER 2008 / 1ST ASWINA 1930 WP(C).No. 28224 of 2008(I) -------------------------- PETITIONER: ----------------- V.HABEEB RAHIMAN, S/O.LATE.V.AHAMMEDKUTTY, CHURAMUKKIL HOUSE, PETTA, FEROKE, KOZHIKODE DISTRICT. BY ADV. SRI.R.RAMADAS RESPONDENTS: --------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, KOZHIKODE. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, KOZHIKODE. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.28224 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of September, 2008 JUDGMENT Prayers in the writ petition are to quash Ext.P4, to refrain from proceeding with recovery pursuant to Ext.P4 and to pass appropriate orders on the revision petition and stay petition. Since the petitioner has approached the alternate forum, I do not deem it necessary to consider the challenge to Ext.P4 in this proceeding. 2. Heard learned Government Pleader. The writ petition is disposed of directing the second respondent to consider and take a decision on the petition to condone delay filed along with the appeal and if it is found that delay can be condoned, there will be a further direction to consider and take a decision on Ext.P3 in accordance with law within a period of three weeks from the date of receipt of a copy of this judgment. Till such time as a decision is taken, proceedings pursuant to Ext.P4 will be kept in abeyance. Petitioner will produce a copy of this judgment before the second respondent as soon as it is received. (K.M. JOSEPH, JUDGE) sb