IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 WP(C).No. 33461 of 2009(C) -------------------------- PETITIONER(S): --------------- K.S.MOHAMMED SAMEER, K.K.IMPEX, ALUVA. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.ASHOK SURESH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, ALUVA. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, ERNAKULAM. 3. THE MANAGER, UNITED BANK OF INDIA, MARKET ROAD, ALUVA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33461 OF 2009 ------------------------------ Dated this the 20th day of November, 2009 J U D G M E N T ---------------------- 1. Second appeals filed against Ext.P1 to P5 assessments made under the KGST and CST Acts, which are confirmed through Ext.P6 appellate order, are pending consideration and disposal before the 2nd respondent Tribunal. It is stated that the second appeals as evidenced by Ext.P7 to P11 are filed along with petitions seeking condonation of delay as evidenced by Ext.P12 to P16. The petitioner had also filed stay petitions along with the appeals as evidenced by Ext.P17 to P21. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Therefore I am of the opinion that the writ petition can be disposed of by issuing necessary directions to that Tribunal. 2. Accordingly the 2nd respondent Tribunal is directed to consider and pass orders on Ext.P12 to P16 delay condonation petitions, 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 a copy of this judgment. If delay is condoned and the appeals are admitted, the Tribunal shall consider and pass orders on Ext.P17 to P21 stay petitions W.P.(C).33461/-9C 2 simultaneously. 3. The respondents are directed to keep in abeyance all further steps of recovery initiated for realisation of the amounts covered under Ext.P1 to P5 orders, till the 2nd respondent Tribunal passes orders as directed above. C.K.ABDUL REHIM, JUDGE. Okb