IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WA.No. 1179 of 2008() --------------------- AGAINST THE JUDGEMENT IN WPC.13285/2008 Dated 21/05/2008 .................... APPELLANT: PETITIONER:- ----------------------- M/S BIRLA POWER SOLUTIONS LTD., 35/969,NORTH JANATHA ROAD, COCHIN -25 REPRESENTED BY IT'S AUTHORIZED SIGNATORY, SRI. GIRISH VIJAYAN. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: RESPONDENTS:- -------------------------- 1. THE ASST. COMMISSIONER (AUDIT ASSESSMENT COMMERCIL TAXES DEPARTMENT, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. BY SC SRI.MOHAMMED RAFIQUE THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY & P.N.RAVINDRAN, JJ. -------------------------------------- W.A.No.1179 OF 2008 ------------------------------------- Dated 6th June, 2008 JUDGMENT Koshy,J . Appellant/petitioner challenges Exts.P7 and P8. According to the petitioner, prima facie the above orders are illegal. Learned single Judge declined to interfere under Article 226 of the Constitution of India as the orders are appealable. Hence, learned Judge directed the petitioner to file appeal along with a stay petition. The learned Judge also directed the authority to dispose of the stay petition, without reference to the delay in filing the appeal, within a period of two weeks and till disposal of the stay petition, proceedings shall be kept in abeyance. We are of the view that petitioner cannot expect more reasonable order than the impugned judgment. However, in view of the time lag, the time for filing the appeal as allowed by the learned single Judge is extended by another two weeks from today and appellate authority is directed to dispose of the stay petition filed along with the appeal as early as possible. Stay will continue till disposal of the stay petition if appeal and stay petition are filed within two weeks from today. The appeal is disposed of accordingly. Issue photocopy urgently. J.B.KOSHY JUDGE P.N.RAVINDRAN JUDGE tks