IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 11TH MARCH 2009 / 20TH PHALGUNA 1930 WP(C).No. 7538 of 2009(J) ------------------------- PETITIONER(S): ----------------------- M/AS KOYENCO PRESTIGE MOTORS PVT. LTD., NH 47, VYTTILA, AROOR BYE PASS, KOCHI, REPRESENTED BY ITS AUTHORISED SIGNATORY BY ADV. SRI.A.KUMAR RESPONDENT(S): ------------------------- 1. DY COMMISSIONER (APPELS) ERNAKULAM. 2. THE SALES TAX OFFICER, (ENQUIRY), OFFICE OF THE DY. COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 3. THE ASST. COMMISSIONER, SPECIAL CIRLCE-I, KVAT, KOZHIKODE. 4. THE SALES TAX OFFICER (RECOVERY) C/O. DY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-6. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.7538 of 2009-J ---------------------------------------------- Dated, this the 11th day of March, 2009 J U D G M E N T Petitioner has preferred Ext.P5 appeal and also Ext.P6 application for stay feeling aggrieved by Ext.P3 proceedings of the Sales Tax Officer (Enquiry) levying penalty under Section 47 (6) of the Kerala Value Added Tax Act. By Ext.P3 petitioner has been called up on to remit penalty of Rs.3,58,965/-. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. Learned Government Pleader points out that Ext.P5 appeal is filed beyond time. Learned counsel for the petitioner points out that petitioner will prefer application for condonation of delay in filing the appeal. The writ petition is disposed of as follows: If the petitioner files an application for condoning the delay within a week from today, the Ist respondent will consider the same and if delay is condoned he will take a WPC No. 7538/2009 -2- decision on Ext.P6 application for stay within a period of one month from the date of production of a copy of this judgment. Till such a decision is taken, proceedings pursuant to Ext.P7 will be kept in abeyance. (K.M.JOSEPH) JUDGE. MS