IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 33451 of 2009(B)
1. CLASSIC TRADERS, 1ST FLOOR,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER
... Respondent
2. COMMERCIAL TAX OFFICER, I ST CIRCLE,
3. THE DY.COMMISSIONER (APPEALS),
4. THE TAHSILDAR (R.R), PALAKKAD.
For Petitioner :SRI.S.ANIL KUMAR (TRIVANDRUM)
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :20/11/2009
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.33451 OF 2009
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Dated this the 20th day of November, 2009
J U D G M E N T
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1. Since statutory appeal as evidenced by Ext.P2 filed
against Ext.P1 order of assessment is pending before the 3rd
respondent, I am of the opinion that the writ petition can be
disposed of on issuing necessary direction to that authority.
2. Accordingly, the 3rd respondent is directed to consider
and pass orders on Ext.P3 petition filed along with appeal seeking
condonation of delay, after affording an opportunity of hearing to
the petitioner, as early as possible, at any rate within a period of
one month from the date of receipt of a copy of this judgment. If
the delay is condoned, the 3rd respondent shall consider and pass
orders on Ext.P4 application filed seeking stay of collection of the
tax amount in dispute, simultaneously.
3. The respondents are directed to keep in abeyance all
further steps for recovery of the amounts covered under Ext.P1,
which is now initiated pursuant to Ext.P6 notice, till orders are
passed by the 3rd respondent as directed above.
4. On the event of condonation of delay, the 3rd respondent
shall take necessary steps to dispose of the appeal at the earliest.
C.K.ABDUL REHIM, JUDGE.
Okb