IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 WP(C).No. 32018 of 2009(V) ------------------------------------- PETITIONER(S): ------------------------ K.PRASAD, SREE KRISHNA MODERN RICE MILL, OLASSERY.P.O, KODUMBU, PALAKKAD. BY ADVS.MR.N.MURALEEDHARAN NAIR MR.T.G.ABHILASH RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER (AA), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. R1 TO R3 BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 32018 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2009 J U D G M E N T 1. Since statutory appeals filed against Exts.P1 & P2 orders of assessment along with petitions seeking condonation of delay are pending before the 2nd respondent, I am of the opinion that the matter can be disposed of directing the appellate authority to expedite consideration of the appeals and the accompanying applications. 2. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P5 & P6 petitions seeking condonation of delay in filing appeals, after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of copy of this judgment. If the delay in filing the appeals are condoned the 2nd respondent shall consider and pass orders on Exts.P7 & P8 stay petitions, simultaneously. W.P.(C)No. 32018 of 2009 -2- 3. The respondents are directed to keep in abeyance all steps of recovery for realisation of the amounts covered under Exts.P1 & P2, which is initiated pursuant to Exts.P11 & P12 demand notices, till orders are passed by the 2nd respondent as directed above. 4. If the delay is condoned and the appeals are admitted then the 2nd respondent shall therefore take steps to dispose of the same as early as possible. C.K. ABDUL REHIM JUDGE shg/