IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 17TH MARCH 2009 / 26TH PHALGUNA 1930 WP(C).No. 8384 of 2009(P) -------------------------------------------- PETITIONER(S): --------------------- AMANA ELECTRONICS, MALABAR TOWER, SOUTH BAZAR, KANNUR.REPRESENTED BY ITS MANAGING PARTNER, ABOOSHAKIR. BY ADV. SRI.V.P.SUKUMAR SRI. KURYAN THOMAS. RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER, SQUAD NO. VI, COMMERCIAL TAXES, KOZHIKODE. 2. THE DEPUTY COMMISSIONER (APPEAL) COMMERCIAL TAXES, KOZHIKODE. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KANNUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 8384 OF 2009 P -------------------------------------- Dated this the 17th March, 2009 JUDGMENT Heard the learned counsel for the petitioner and the learned Government Pleader. The Writ Petition is disposed of as follows: If the petitioner files an application for condoning the delay in filing the Appeal, a decision will be taken on the same by the second respondent, and if the delay is condoned, there will be a further direction to the second respondent to consider and take a decision on Ext.P3 application for stay in accordance with law within one month from the date of production of a copy of this Judgment. Till such time as a decision is taken as aforesaid, recovery proceedings pursuant to Ext.P4 will be kept in abeyance. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge