IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD MARCH 2010 / 12TH PHALGUNA 1931 WP(C).No. 6782 of 2010(W) ------------------------- PETITIONER: --------------- E.SHAMEER, BELLO FANCY & FOOT WEAR PATTAMBI. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, PATTAMBI. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 6782 OF 2010 ......................................................................... Dated this the 3rd March, 2010 J U D G M E N T Challenging Ext.P1 assessment order in respect of the assessment year 2009-10 passed by the first respondent, the petitioner has preferred Ext. P2 appeal, along with Ext.P3 petition to condone the delay in filing the appeal, Ext.P4. petition for stay and Ext.P5 petition for early hearing of the appeal before the second respondent. The case of the petitioner is that it is without any regard to the pendency of the said proceedings, that the third respondent has issued Ext.P7 demand notice under the Kerala Revenue Recovery Act, which hence is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext. P3 petition to condone the delay in filing the appeal and also W.P.(C) No. 6782 OF 2010 2 on Ext. P4 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed on Ext. P3 petition for condonation of delay and also on Ext.P4 petition for stay, all further proceedings pursuant to Ext. P7 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk