IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH MARCH 2010 / 19TH PHALGUNA 1931 WP(C).No. 7768 of 2010(U) ------------------------- PETITIONER: --------------- HINDUSTAN PLYWOODS, MUDICKAL P.O., PERUMBAVOOR, REP. BY ITS PARTNER MR.M.K.SHOUKATH. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER(IB), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA. 4. THE COMMERCIAL TAX OFFICER, IST CIRCLE, PERUMBAVOOR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 7768 OF 2010 ......................................................................... Dated this the 10th March, 2010 J U D G M E N T Being aggrieved of Ext.P3 order imposing penalty upon the petitioner passed by the first respondent, the petitioner has preferred Ext.P4 statutory appeal before the second respondent along with Ext.P5 petition for stay. The case of the petitioner is that it is without any regard to the pendency of the said proceedings that the third respondent has issued Ext.P6 recovery notice under the Revenue Recovery Act , which hence is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well, who submits with reference to the materials on record that, even going by the admitted facts and figures, as reflected from Ext. P4 appeal, the impugned order was communicated to the petitioner on 22.12.2009, whereas the appeal proceedings were filed only on 23.01.2010, i.e. on the next day after thirty days. This being the position, there is delay in filing the same, submits the learned Government Pleader . W.P.(C) No. 7768 OF 2010 2 3. After hearing both the sides, the petitioner is permitted to file a petition to condone the delay, if the proceedings are filed belatedly, which shall be done within ten days. On filing the necessary proceedings as above, the second respondent shall consider such petition to condone the delay, if any and also Ext. P3 petition for stay and pass appropriate orders thereon, in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of the judgment . Till such orders are passed on the petition to condone the delay, to be filed and Ext.P3 petition for stay, all further proceedings pursuant to Ext. P6 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk