IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 WP(C).No. 4590 of 2008(U) ------------------------- PETITIONER: ------------ MOHAMMED ANWAR P.M. S/O. P.M.MOHIYUDDIN, AGED 35 YEARS INFORMAN SYSTEMS & SOFTWARES RAHMATH BEE ACRADE, NAYAKS ROAD,KASARAGODE. BY ADV. SRI.K.MOHAN SRI.S.SOMAN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER COMMERICIAL TAXES, KASARAGODE. 2. INTELLIGENCE OFFICER, SQUAD NO.1 COMMERCIAL TAXES, KASARAGODE. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, CALICUT. 4. INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KASARAGODE. BY GOVT. PLEALDER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. W.P.(C)NO.4590 of 2008. DATED THIS THE 8th DAY OF FEBRUARY 2008 JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner filed Ext.P2 appeal and Ext.P2(a) stay petition. Since the appeal was filed out of time, the petitioner has filed Ext.P2(b) application for condonation of delay also. The appeal and other petitions are pending consideration of the third respondent. 2. Against Ext.P3 order of penalty also, the petitioner has filed Ext.P4 appeal, Ext.P4(a) stay petition and Ext.P4(b) petition for condonation of delay. It is stated that the appeals and other petitions are also pending consideration of the third respondent. While so, revenue recovery action is being initiated by Ext.P5 and hence this writ petition is filed. 3. Having regard to the pendency of the appeals and other petitions as stated above, this writ petition is disposed of with the following directions. W.P.C.4590/2008 2 The third respondent before whom Exts.P2(b) and P4(b), petitions for condonation of delay, are pending, shall take up these petitions, consider the same and pass appropriate orders thereon. Depending upon the order on Exts.P2(b) and P4(b), the third respondent shall consider Exts.P2(a) and P4(a) stay petitions filed by the petitioner along with Ext.P2 and Ext.P4 appeals. This shall be done by the third respondent within four weeks from the date of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Ext.P5 will stand deferred for a period of six weeks from today. The petitioner shall produce a copy of this judgment before the third respondent for compliance. ANTONY DOMINIC, JUDGE ks. K.R.UDAYABHANU,J. =================== CRL.A.NO. OF 200 JUDGMENT DATE: ......2006 =====================