IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 18TH NOVEMBER 2009 / 27TH KARTHIKA 1931 WP(C).No. 33157 of 2009(L) -------------------------- PETITIONER(S): --------------- M.T. RAPPAI, S/O. THOMAS, AGED 39 YEARS, ESSESS, BUIDERS BUHARI TOWERS, IST FLOOR, M.G. ROAD, WEST FORT, THRISSUR. BY ADV. SRI.C.A.CHACKO SMT.C.M.CHARISMA SRI.N.A.SHAFEEK RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER, (W.C & LT), DEPARTMENT OF COMMERCIAL TAXES, WEST FORT, THRISSUR. 4. THE DEPUTY TAHSILDAR (RR), THRISSUR. 5. THE VILLAGE OFFICER, ARANATTUKARA, THRISSUR. BY SRI.C.K.GOVINDAN, GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 33157 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of November, 2009 J U D G M E N T 1. Against Ext.P1 order of assessment for the period from 01.10.2008 to 31.12.2008, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced by Ext.P2. It is stated that the appeal was filed along with a petition seeking condonation of delay. The petitioner had also preferred stay petition along with the said appeal. It is submitted that the appeal as well as accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, steps have now been initiated for recovery of amounts in dispute. 2. Having considered facts and circumstances, I am of the opinion that the writ petition can be disposed of on issuing appropriate directions to the appellate authority. W.P.(C)No. 33157 of 2009 -2- 3. Therefore the 2nd respondent is directed to consider and pass orders on the applications submitted seeking condonation of delay in filing Ext.P2 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, 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, then the 2nd respondent shall consider and pass orders on the stay application, simultaneously. 4. The respondents are directed to keep all steps for realisation of amounts covered under Exts.P1 order of assessment in abeyance, till orders are passed by the 2nd respondent as directed above. 5. It is further directed that if the appeal is admitted on condonation of delay, the 2nd respondent shall take earnest effort to dispose of the same at the earliest, thereafter. C.K. ABDUL REHIM JUDGE shg/