IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 1ST JUNE 2005 / 11TH JYAISHTA 1927 WP(C).No. 14950 of 2009(K) -------------------------- PETITIONER(S): --------------- HABEEBUL RAHIMAN, HINDUSTRAN PLASTICS, PARAPPURAM, PALAKKAD DISTRICT. BY ADV. MR. ARIKKAT VIJAYAN MENON MR. HARISANKAR V. MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, PATTAMBI. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2009, THE COURT ON 01/06/2005 DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 14950 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 1st day of June, 2009 JUDGMENT Ext.P1 assessment order passed by the first respondent has been subjected to challenge by the petitioner, by filing Ext.P2 appeal before the second respondent along with Ext.P3 petition for stay. 2. The learned Government Pleader, appearing for the respondents, submits that the appeal is obviously belated. 3. In the above facts and circumstances, the second respondent is directed to consider Ext.P2 appeal along with Ext.P3 petition for stay in accordance with law, as expeditiously as possible. If the proceedings filed by the petitioner are defective in any manner, the second respondent shall give an opportunity to the petitioner to cure the defect within a reasonable time. Appropriate orders in this regard shall be passed, on Ext.P3 petition for stay, as well as in the petition to be filed by the petitioner to condone the delay if the petition is belated, as expeditiously as possible, at any rate, within a period of one month from today or from the date of filing the petition to condone the delay, if Ext.P2 is defective in this regard, as the case may be. The coercive steps taken against the petitioner shall be kept in abeyance till such time. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd