IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 26TH FEBRUARY 2008 / 7TH PHALGUNA 1929 WP(C).No. 6612 of 2008(K) ------------------------- PETITIONER: --------------- JOSE V.MANUEL V.M.J.RUBBERS OLIMKADAVU, ,MANGALAMDAM, VADAKENCHERRY PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ----------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 3. THE TAHSILDAR (RR) TALUK OFFICE, ALATHUR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6612 OF 2008 K ==================== Dated this the 26th day of February, 2008 J U D G M E N T Petitioner contends that against Exts. P1 to P3 orders of assessment, Exts.P4 and P5 appeals have been filed which are pending consideration of the 2nd respondent. It is stated that since Ext.P4 was filed out of time, Ext.P6 application for condoning the delay also has been filed. The petitioner has also filed Exts.P6(a) and P7 stay petition in Exts. P4 and P5 appeal. 2. Taking into account the aforesaid facts, I direct that the 2nd respondent shall consider Ext.P6 petition for condonation of delay in filing Ext.P4 appeal and depending upon the decision taken on Ext.P6, Ext.P6(a) stay petition should also be considered. Similarly, Ext.P7 application for stay filed along with Ext.P5 appeal also shall be considered. 3. It is directed that Exts. P6, P6(a) and P7 petitions shall be considered by the 2nd respondent as expeditiously as possible, at any rate within four weeks of production of a copy of this judgment. In the meantime, further proceedings for recovery of WPC 6612/08 :2 : the amount that is due in terms of Exts. P1 to P3 shall be kept in abeyance for a period of 6 weeks. 4. Petitioner has also filed Exts.P10 and P11 appeals against Exts. P8 and P9 orders of cancellation of registration and demand of additional security. It is submitted that since Ext.P10 was filed out of time, Ext.P12 application for condonation of delay also has been filed and these are pending consideration of the 2nd respondent. 5. In view of the above, I direct that the 2nd respondent Appellate Authority shall consider Ext.P12 application for condoning the delay in filing Ext.P10 appeal and depending upon the decision on Ext.P12, Ext.P10 appeal itself shall be considered. Similarly, Ext.P11 also shall be disposed. This shall be done within eight weeks of production of a copy of this judgment. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp