IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 17587 of 2011(W) -------------------------- PETITIONER: --------------- SHYLA RAJENDRAN, PROPRIETRIX, HOTEL NEW ANANDAMANDIRAM, KOTTAYAM. BY ADV. MR.K.SRIKUMAR MR.K.MANOJ CHANDRAN MR.P.R.AJITHKUMAR RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, COMMERCIAL TAXES, KOTTAYAM - 686 141. 2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM - 686 001. 3. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM - 686 001. 4. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM - 686 141. MR.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17587 of 2011(W) APPENDIX -------------- PETITIONER'S EXHIBITS ----------------------------------- P1:- TRUE COPY OF THE COMPOUNDING APPLICATION DATED 26.12.2008 P2:- TRUE COPY OF THE DELAY PETITION DATED 27.3.09 P3:- TRUE COPY OF THE ORDER OF ASSESSMENT DATED 24.2.11 P4:- TRUE COPY OF THE APPEAL DATED 30.5.2011 P5:- TRUE COPY OF THE STAY ORDER ATED 8.6.11 RESPPONDENT'S EXHIBITS :- NIL //TRUE COPY// PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.17587 OF 2011 ---------------------------------------------- Dated this the 4th day of July, 2011 JUDGMENT The petitioner is challenging Ext.P5 order passed by the appellate authority under the Kerala Value Added Tax Act in a stay petition in an appeal filed by the petitioner against the assessment for the year 2005-2006. When it was pointed out to the learned counsel for the petitioner that Ext.P5 is a very reasonable order and this Court does not find any reason to interfere with the same, the learned counsel for the petitioner submits that, now that the time prescribed in Ext.P5 is already over, the petitioner may be granted time till tomorrow (05/07/2011) to pay the amount as per Ext.P5 order. Accordingly, the writ petition is disposed of directing the respondents to accept payment as per Ext.P5 order, if paid tomorrow (05/07/2011). Further the 2nd respondent shall consider and pass orders on Ext.P1 application for compounding and Ext.P2 application to condone the delay in filing the application for compounding. Exts.P1 and P2 shall be considered W.P.(C)No.17587/11 2 by the 2nd respondent and orders passed, after affording an opportunity of being heard to the petitioner, within one month from the date of receipt of a copy of this judgment. S. SIRI JAGAN, JUDGE acd W.P.(C)No.17587/11 3