IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 WP(C).No. 4030 of 2010(C) ------------------------------------- PETITIONER : ------------------ M/S. KALA FURNITURE, MAIN ROAD, KUTTIPURAM, REPRESENTED BY R.K. USMAN KOYA, PARTNER. BY ADVS. DR.K.B.MOHAMEDKUTTY, SENIOR ADVOCATE MR.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS : ---------------------- 1. THE COMMERCIAL TAX OFFICER (I), TIRUR. 2. THE DEPUTY COMMISSISONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER MR.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JVT P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 4030 of 2010-C ---------------------------- Dated this the 10th day of February, 2010. J U D G M E N T Challenging Ext.P3 order of cancellation of registration passed by the first respondent, the petitioner had already approached the appellate authority by preferring Ext.P3 appeal along with other I.As for incidental reliefs. 2. Dr.K.B.Mohamedkutty, the learned Senior Counsel appearing for the petitioner submits that due to callous inaction on the part of the respondent in finalising the proceedings, much hardship is being caused to the petitioner, which hence is sought to be intercepted in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 appeal in accordance with law, of course, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. P.R.RAMACHANDRA MENON JUDGE ab