IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH JULY 2010 / 17TH ASHADHA 1932 WP(C).No. 21269 of 2010(A) ---------------------------------------- PETITIONER(S): ------------------------- A.M.ABDUL HAMEED, M/S. ARAFA TRADERS, SULTHAN BATHERY, WAYANAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): --------------------------- 1. AGRICULTURAL INCOME TAX & SALES TAX OFFICER, VAT CIRCLE, SULTHAN BATHERY. 2. INTELLIGENCE OFFICER (IB), DEPT. OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J ........................................... WP(C).NO.21269 OF 2010 ............................................ DATED THIS THE 8TH DAY OF JULY, 2010 JUDGMENT According to the petitioner, Ext.P2 series orders have been passed by the second respondent without any regard to the mandate given by the third respondent vide Ext.P1 and in such circumstances, they have been subjected to challenge by filing Ext.P3 series appeals, along with Ext.P4 series applications for condonation of delay in filing the appeals, which are pending consideration before the third respondent. 2. The learned counsel for the petitioner submits that the petitioner is very much aggrieved of the course and conduct of the respondents; particularly since the sanction giving the benefit of the Amnesty Scheme is stated as withdrawn, raising a technical objection that the assessment proceedings have not become final. It is in such circumstances that the petitioner has preferred Ext.P5 series applications for early hearing of the appeals and is constrained to file this writ petition before this Court for appropriate reliefs. Wpc 21269/2010 2 3. Heard the learned Government Pleader as well. 4. Taking note of the particularl facts and circumstances, this Court finds it fit and proper to direct the appellate authority to consider and finalise the appeals; lest the benefit of the Amnesty Scheme should be denied to the petitioner. In the above circumstances, the third respondent is directed to consider and pass final orders on Ext.P3 series appeals and Ext.P4 series petitions to condone the delay in filing the same, which shall be done in accordance with law, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE lgk