IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 30TH NOVEMBER 2010 / 9TH AGRAHAYANA 1932 WP(C).No. 35711 of 2010(L) ---------------------------------------- PETITIONER(S): ------------------------ PUNJ LLOYED LTD,(HAVING ITS REGISTRED OFFICE AT 1, 78 INSTITUTIONAL AREA, SECTOR 32 GURGAON 122001)OLD RAILWAY STATION ROAD, KOCHI-682 018,REPRESENTED BY ITS AUTHORISED SINGATORY,SRI.G.PRASANTH BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER(WORKES CONTRACT), ERNAKULAM-682 018. 2. THE DY.COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM -682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, ERNAKULAM-682 030. R1 TO R3 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.35711 of 2010 ------------------------------------------- Dated this the 30th day of November, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. It is submitted that the appeal was filed along with petition seeking condonation of delay. The petitioner had also filed stay petition as well as petition for early hearing along with the appeal, as evidenced from Ext.P3 and P4. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps has now been initiated pursuant to notice issued as per Ext.P5. 2. Considering the fact that the appellate authority is in seizin of the matter, I am of the view that the writ petition can be disposed of directing that W.P.(C).35711/10- -2- authority to expedite disposal. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on the delay condonation application filed along with the appeal, 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 the 2nd respondent is condoning the delay and if the appeal is registered, then the said respondent shall consider Ext.P3 stay petition and issue appropriate orders thereon, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 assessment, which is initiated pursuant to Ext.P5 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb