IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 25TH MARCH 2010 / 4TH CHAITHRA 1932 WP(C).No. 10189 of 2010(W) -------------------------- PETITIONER: --------------- M/S. AUTOCOP INDIA PVT. LTD., 32/1101, SRUTHI, CHATHANGATHU ROAD, PALARIVATTOM, COCHIN-25 REPRESENTED BY ITS ACCOUNTS OFFICER, MR. ANILKUMAR K.R. BY ADV. SMT.K.LATHA RESPONDENTS: --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 10189 OF 2010 ......................................................................... Dated this the 25th March, 2010 J U D G M E N T Challenging Exts. P1 and P1A orders imposing penalty, the petitioner has preferred Exts.P3 and P3A appeals (along with application, stated as filed, to condone the delay in filing Ext. P3 appeal ) accompanied by Ext. P4 and P4A petitions for stay. 2. With regard to Exts.P2 and P2A orders charging interest, the petitioner has preferred Exts.P5 and P5A appeals, along with Exts.P6 and P6A petitions for stay, which are pending consideration before the second respondent. There is a further grievance for the petitioner that Ext. P7 assessment order has been passed and served to the petitioner only on 23.02.2010 and that, the petitioner is very much having 30 days' to file the statutory appeal, which is still to be over. It is the case of the petitioner that, without any regard to the factual position as above, recovery proceedings have been initiated against the W.P.(C) No. 10189 OF 2010 2 petitioner as borne by Exts. P8 and P8A, which hence are sought to be intercepted . 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders in the application, if any, stated as filed, to condone the delay along with Exts.P4 and P4A as well as Exts.P6 and P6A petitions for stay preferred in the concerned appeals , in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. 5. With regard to Ext. P7, the petitioner is at liberty to file the statutory appeal, as the prescribed time is yet to be over. So as to enable the petitioner to pursue the statutory remedy, all coercive steps pursuant to Ext. P9 shall be kept in abeyance for a period of two weeks. It is also made clear that till appropriate orders are passed by the second respondent in the application to condone the delay in filing Ext. P3 appeal and also in the applications for stay, as mentioned herein before, all further coercive steps pursuant to Exts.P8 and P8A shall be kept W.P.(C) No. 10189 OF 2010 3 in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk