IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WP(C).No. 36707 of 2009(G) --------------------------------------- PETITIONER(S): ---------------------- M/S. CENTURY ASSOCIATES, M.G. ROAD, TRICHUR, A PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PATNER, SRI. ANAND.R BY ADV. MR.E.P.GOVINDAN RESPONDENT(S): ------------------------- 1. THE ASST. COMMISSIONER (ASSMT) SPECIAL CIRCLE, COMMERCIAL TAXES, TRICHUR. 2. THE DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DY. TAHSILDAR (RR), TRICHUR. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. R1 TO R4 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 36707 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December, 2009 J U D G M E N T 1. Statutory appeal filed as per Ext.P4, against assessment for the year 2008-09, is pending consideration and disposal before the 2nd respondent appellate authority. The appeal is filed along with petitions seeking condonation of delay. The petitioner had also filed stay petition as well as petition seeking early hearing of the appeal, as evidenced from Exts.P5 & P6 respectively. 2. Contention of the petitioner is that the assessment is completed in an arbitrary manner. The petitioner had filed returns up to 31.12.2008. But the assessment is completed on the basis of allegation that there is failure to file return for the month of January, February and March 2009 and also alleging failure to file annual return. According to the petitioner the business stood closed during the period and there was no considerable transactions W.P.(C)No. 36707 of 2009 -2- during the period in question. But the assessment is made on best judgment basis imposing a huge liability. 3. However, since the matter is in seizin of the appellate authority, I am not proposing to enter into merits of the contentions. The writ petition can be disposed of directing the appellate authority to consider the matter on an early basis. 4. The 2nd respondent is directed to consider and pass orders on Ext.P7 petition filed seeking condonation of delay in filing the appeal, after affording an opportunity of hearing to the petitioner, at the earliest, at any rate within a period of one month from the date of receipt of a copy of this judgment. If the delay is condoned and the appeal is admitted the 2nd respondent shall consider and pass orders on Ext.P5 stay petition, simultaneously. 5. Till such time orders are passed as directed above, recovery steps for realising the amounts covered under Ext.P2 assessment, which is now initiated pursuant to Ext.P1 notice, shall be kept in abeyance. W.P.(C)No. 36707 of 2009 -3- 6. If the appeal is admitted on condoning delay, the 2nd respondent shall also take steps for an early disposal of the appeal. 7. Learned counsel for the petitioner submitted that he has difficulty in effecting payment of admitted tax through 'E-Payment', since the business stands closed and there is no Bank account in operation. The respondent 1 & 2 shall consider request if any made by the petitioner in this regard, and shall facilitate the petitioner to effect payment through other methods. C.K. ABDUL REHIM JUDGE shg/