IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38118 of 2010(L) --------------------------------------- PETITIONER(S): ----------------------- MATHEW THOMAS, M/S.JOHNSON RUBBER TRADERS, PATHANAPURAM,KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------------- 1. ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA.PIN- 691 506 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM.PIN- 691 001 R1 & R2 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K. ABDUL REHIM, J. --------------------------------------- WP(C) No. 38118 of 2010 ---------------------------------------- Dated this the 23rd day of December, 2010 J U D G M E N T Against Ext.P1 order of assessment the petitioner had filed Ext.P2 appeal before the 2nd respondent. Through Ext.P4 notice the petitioner was requested to rectify the defect of non-payment of admitted tax, on or before 28.12.2010. According to the petitioner, he is in a stringent financial condition and is not in a position to pay of the admitted tax within the time stipulated. Therefore the petitioner seeks direction to restrain the 2nd respondent from rejecting the appeal for a period of two months, in order to facilitate the petitioner to make payments of the admitted tax, within that time and to rectify the defects noted in the appeal. WP(C) No. 38118 of 2010 2 2. Considering the facts and circumstances and the limited prayer made, I am of the opinion that the 2nd respondent can be directed to keep in abeyance rejection of the appeal for a period of two months from today. 3. Accordingly the writ petition is disposed of with a direction to the 2nd respondent to keep the matter pending for a period of two months from today and to permit the petitioner to cure the defects in Ext.P2 appeal, within that time. It is made clear that the above direction will not prevent the assessing authority from taking steps for recovery of the amounts. C.K. ABDUL REHIM, JUDGE rkc