IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 23RD NOVEMBER 2009 / 2ND AGRAHAYANA 1931 WP(C).No. 33607 of 2009(U) -------------------------- PETITIONER(S): --------------- M/S S.M.M. STEEL RE-ROLLING MILLS (P)LTD., IV 512 B, INDUSTRIAL DEVELOPMENT AREA, PREOOT MILL COLONY, KANJIKODE WEST, PALAKKAD 678 623M REPRESENTED BY ITS ACCOUNTS MANAGER, SHAJI, MATHEW. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY, KOCHI-24. 2. DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33607 OF 2009 ------------------------------ Dated this the 23rd day of November, 2009 J U D G M E N T ---------------------- 1. Since it is stated that second appeal filed against Ext.P1 order of assessment, which stands merged with Ext.P2 appellate order, along with delay condonation application and stay petition are pending consideration and disposal before the 3rd respondent Tribunal, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that Tribunal. 2. It is further stated that the 3rd respondent Tribunal had already posted Ext.P4 petition which is filed seeking condonation of delay in filing the appeal, for consideration on tomorrow (24.11.2009). Therefore the 3rd respondent Tribunal is directed to consider and pass orders on the delay condonation application at the earliest, at any rate within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner. 3. If delay in filing the appeal is condoned and the appeal is admitted, then the Tribunal shall consider Ext.P5 stay petition and pass orders thereon immediately, at any rate before W.P.(C).33607/09-U 2 the time stipulated as above. 4. The respondents are directed to keep in abeyance recovery steps initiated pursuant to Ext.P9 notice for realisation of the amounts covered under Ext.P1 order which now stands modified as per Ext.P6, till such time orders are passed by the 3rd respondent Tribunal as directed above. 5. It is submitted that the petitioner had already remitted 93.5% of the penalty amount in dispute as per direction issued by this court during pendency of the first appeal. The 3rd respondent Tribunal shall also take note of the above fact while issuing orders on the stay application. C.K.ABDUL REHIM, JUDGE. okb