IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 12TH MARCH 2008 / 22ND PHALGUNA 1929 WP(C).No. 8451 of 2008(F) ------------------------- PETITIONER: --------------- MAMMEN STANLY JOHN, CHIRAMEL CHAKKITTAYIL, MELPADOM P.O.,MANNAR. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: ------------------ 1. THE SALES TAX OFFICER [WC & LT] O/O THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ALAPPUZHA-6888011. 2. THE DEPUTY COMMISSIONER [APPEALS] COMMERCIAL TAXES, KOLLAM-691012. 3. THE DEPUTY TAHASILDAR [RR] CHENGANNUR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 8451 OF 2008 F ==================== Dated this the 12th day of March, 2008 J U D G M E N T In this writ petition, the petitioner has filed Ext.P3 appeal aggrieved by Ext.P1 order of assessment. Since the appeal was filed belatedly, petitioner has also filed Ext.P4 for condoning the delay. It is stated that although application for early hearing was moved, that also did not yield any result. In the meantime, proceedings have been initiated for realising the dues by issuing Exts.P6 and P7 and hence this writ petition. 2. Having regard to the facts as stated above, I dispose of this writ petition with the following directions. 1) That within four weeks from today, 2nd respondent before whom the appeal and delay petition are pending shall consider Ext.P4 application for condonation of delay and depending upon the decision so taken, appeal filed by the petitioner as Ext.P3 shall also be considered and orders passed. WPC 8451/08 :2 : 2) In the meantime, if the petitioner remits 50% of the amount due in terms of Exts.P6 and P7 within ten days from today, further proceedings pursuant to these notices will stand stayed till orders are passed on Exts.P3 and P4. ANTONY DOMINIC,JUDGE. Rp