IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 11TH JULY 2011 / 20TH ASHADHA 1933 WP(C).No. 15501 of 2011(K) ----------------------------------------- PETITIONER(S): ------------------------- M/S.PERAVOOR BEE KEEPERS INDUSTRIAL CO-OPERATIVE SOCIETY, PERUMPUNNA, PERAVOOR, REPRESENTED BY ITS PRESIDENT C.P.GEORGE. BY ADV. SRI.THIRUMALA P.K.MANI RESPONDENT(S): --------------------------- 1. APPELLATE ASSISTANT COMMISSIONER, AGRICULTURAL INCOMETAX AND SALES TAX, THIRUVANANTHAPURAM-695 005. 2. SALES TAX OFFICER (ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER, THIRUVANANTHAPURAM-695 005. R1 & R2 BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.15501/2011 K APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF PROCEEDINGS OF 2ND RESPONDENT DTD. 12/03/90. P2: COPY OF MEMORANDUM OF APPEAL FILED BEFORE 1ST RESPONDENT. P3: COPY OF ORDER DTD. 30/03/94 OF 2ND RESPONDENT. P4: COPY OF TRIBUNAL ORDER SETTING ASIDE THE ORDER. P5: COPY OF REPRESENTATION SUBMITTED TO COMMERCIAL TAXES. P6: COPY OF REPRESENTATION SUBMITTED TO HON'BLE MINISTER OF FINANCE DTD. 5/08/2010. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 15501 of 2011 ================== Dated this the 11th day of July, 2011 J U D G M E N T The petitioner challenged the order imposing penalty on the petitioner in appeals. By Ext.P4 order, the Tribunal remanded the matter to the 1st respondent-appellate authority for fresh disposal in accordance with the direction in that order. The petitioner's grievance is that the 1st respondent has not passed consequent orders pursuant to Ext.P4 order. The learned Government Pleader submits that the delay is on account of the fact that the files are misplaced and have to be reconstructed now. I am of opinion that that is not a reasonable ground for non-complying with the orders of the Tribunal insofar as Ext.P4 order was passed as early as on 28.6.1999. Even if the files have been misplaced, 12 years are more than sufficient to trace the files or to reconstruct the same. In the above circumstances, this writ petition is disposed of with a direction to the 1st respondent to implement Ext.P4 order by disposing of Ext.P2 appeal in accordance with the directions in Ext.P4 order, as expeditiously as possible, at any rate, within two months from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2