IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 11TH AUGUST 2010 / 20TH SRAVANA 1932 WP(C).No. 25126 of 2010(M) -------------------------- PETITIONER: --------------- JINMOL BABU, PROPRIETRIX, DELTA SYSTEMS, KURUPPUMPADY,RAYAMANGALAM PO, ERNAKULAM DISTRICT 683 545. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER,CIRCLE-11, DEPARTMENT OF COMMERCIAL TAXES,PERUMBAVOOR 633 542 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,MUVATTUPUZHA-686 661. SRI.GOVT.PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------------------- W.P.(C) No. 25126 OF 2010 -------------------------------------- Dated this the 11th day of August, 2010 J U D G M E N T ~~~~~~~~~~~ The issue involved is as to the correctness and sustainability of CST assessment in respect of the assessment year 2005-2006. The petitioner, being aggrieved of Ext.P1 assessment order, has already preferred Ext.P2 appeal along with Ext.P3 petition to condone the delay in filing the same and also accompanied by Ext.P4 petition for stay. It is also the case of the petitioner that the petitioner has received 'C' Forms, copies of which have been produced and marked as Exts.P5 and P5A. The petitioner is stated as constrained to approach this Court because of the coercive steps being pursued in the meanwhile as borne by Ext.P6 notice issued under the Revenue Recovery Act. 2. Heard the learned Government Pleader as well. W.P.(C) No.25126/2010 2 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P3 petition to condone the delay and Ext.P4 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on the above said interlocutory applications, all further proceedings pursuant to Ext.P6 shall be kept in abeyance. The Writ Petition is disposed of as above. (P.R.RAMACHANDRA MENON, JUDGE) ps/12/8