IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 21ST MAY 2009 / 31ST VAISAKHA 1931 WP(C).No. 13844 of 2009(A) -------------------------- PETITIONER: ----------------- M.G.JACKSON, MOYALAN HOUSE, MARTHAKARA P.O.,THRISSUR. BY ADV. SRI.RANJITH XAVIER RESPONDENTS ----------------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY TAHSILDAR (R.R.)THRISSUR, THRISSUR - 20,REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA, ERNAKULAM. 3. ASSISTANT SALES TAX OFFICER, IRINJALAKKUDA, IRINJALAKUDA, THRISSUR REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA, ERNAKULAM. *ADDL.R4. SALES TAX APPELLATE TRIBUNAL, PALAKKAD PALAKKAD. (*ADDL.R4 IS IMPLEADED AS PER THE ORDER DATED 21.05.2009 ON I.A.NO. 5770 OF 2009.) BY SR. GOVERNMENT PLEADER ADV. SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P(C) No. 13844 OF 2009 ......................................................................... Dated this the 21st May, 2009 J U D G M E N T Challenging the Sales Tax Assessment orders for the years 2000-01, 2001-02 and 2002-03, the petitioner had preferred appeals before the Deputy Commissioner (Appeals), Commercial Taxes, Palakkad, who did not interefere with the same, which made the petitioner to approach the Sales Tax Appellate Tribunal, where the appeals are stated as pending. It is stated by the petitioner that he has also preferred Exts.P2 to P4 Interlocutory Applications for stay and Exts. P5 to P7 Interlocutory Applications for early hearing of the Appeals. 2. The learned Government Pleader, appearing on behalf of the respondents, submits that despite the defects noted in the appeals preferred by the petitioner, he has not turned up to cure the defects and hence, the appeals have not been considered by the Tribunal. 3. The learned counsel for the petitioner submits that the W.P(C) No. 13844 OF 2009 2 defects will be cured within a couple of days and that appropriate directions may be given to the Tribunal to consider the matter, so as to enable him to obtain favourable orders. In the above facts and circumstances, the petitioner is directed to to cure the defects noted by the Tribunal within a period of seven days. On such an event, the Tribunal shall consider the appeals as well as the Interlocutory Applications preferred by the petitioner, in accordance with law and pass appropriate orders, after giving an opportunity of hearing to the petitioner . It is made clear that if the Tribunal finds it fit and proper to consider the stay petitions, during the pendency of the appeals, the same shall be considered and finalised within a period of three weeks. Exts. P8 and P9 proceedings shall be kept in abeyance till such orders are passed in the petitions for stay. The Writ Petition is disposed of accordingly. P.R. RAMACHANDRA MENON, JUDGE. lk