IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 23RD OCTOBER 2008 / 1ST KARTHIKA 1930 WP(C).No. 31320 of 2008(C) ----------------------------------------------- PETITIONER(S): ----------------------- M/S MARVEL CRUISE, AKKARAKULAM HOUSE, ALAPPUZHA REPRESENTED BY ITS PARTNER JOSE P. JOSEPH. BY ADV. SRI.MADHU RADHAKRISHNAN RESPONDENT(S): ------------------------- 1. THE DY. COMMISSIONER (APPEALS), KOLLAM. 2. THE COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA 3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. BY GOVERNMENT PLEADER SHRI K.C. SANTHOSH KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 31320 OF 2008 C -------------------------------------- Dated this the 23rd October, 2008 JUDGMENT Heard the learned counsel appearing for the petitioner and the learned Government Pleader. Petitioner has preferred Exts.P3 and P4 Appeals. On the one hand, it is submitted by the counsel for petitioner that there is a delay of thirtyseven days in filing Ext.P4 Appeal and an application for condonation of delay is also filed. Learned Government Pleader points out that there is delay in filing Ext.P3 Appeal also. Exts.P7 and P8 are applications seeking stay in Exts.P3 and P4 Appeals respectively. Counsel for petitioner submits that a delay condonation petition will be filed in Ext.P3 Appeal also within one week from today. A decision will be taken on the delay condonation petitions filed in Exts.P3 and P4 Appeals and thereafter, if the delay is condoned, a decision will be taken on Exts.P7 and P8 applications for stay within a period of one month from the date of receipt of a copy of this Judgment. Till WPC.31320/08 C 2 such time as a decision is taken, proceedings pursuant to Exts.P9 and P10 will be kept in abeyance. The Writ Petition is disposed of as above. Petitioner will produce a copy of this Judgment as soon as it is made available to him before the first respondent. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge