IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 19TH MAY 2010 / 29TH VAISAKHA 1932 WP(C).No. 15305 of 2010(K) -------------------------- PETITIONER: --------------- EDGAR CARDAD PINTO, S/O. GABRIEL FELIX CARIDAD PINTO, AGED 47, PROPRIETOR-RAIN TREE LODGE PETER CELLI STREET, COCHIN-682001. BY ADV. SRI.G.KRISHNAKUMAR SMT.PRIYA S.SHENOY SRI.P.H.SHAJI (THRIKKAKARA) RESPONDENTS: --------------- 1. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAX, COMMERCIAL TAX OFFICE, ERNAKULAM. 2. INSPECTING ASSISTANT COMMISSIONER, O/O. THE INSPECTING ASSITANT COMMISSIONER, MATTANCHERRY, COCHIN-2. 3. COMMERCIAL TAX OFFICER, MATTANCHERRY, COCHIN-2. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.15305 of 2010-K ---------------------------- Dated this the 19th day of May, 2010. J U D G M E N T Challenging Ext.P1 to P3 assessment orders in respect of the assessment years 2006-07, 2007-08 and 2008-09, the petitioner has preferred Ext.P6 series appeals, with interlocutory applications for condoning the delay therein. In respect of Exts.P4 and P5 orders imposing penalty for the assessment years 2006-07 and 2007-08, the petitioner has preferred Ext.P7 series appeals. The petitioner has also filed Ext.P8 series petitions for stay in all the appeals. 2. The learned counsel for the petitioner submits that the delay involved in Ext.P6 series appeals has already been condoned and Ext.P6 series and Ext.P7 series appeals are pending consideration, along with petitions for stay in all the appeals. It is also stated that the petitioner is constrained to approach this Court, since the second respondent has already issued Ext.P9 notice under the Revenue Recovery Act for realisation of the amount without any regard to the pendency of the said proceedings. 3. Heard the learned Government Pleader as well. W.P(C) No.15305 of 2010-K 2 4. Considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on the interlocutory applications preferred by the petitioner in Ext.P6 series appeals, for condoning the delay and also on Ext.P8 series petitions filed for stay, in accordance with law, as expeditiously as possible, at any rate with in one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed in all the interlocutory applications as above, all further coercive proceedings pursuant to Ext.P9 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab