IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 32018 of 2009(V) 1. K.PRASAD, ... Petitioner Vs 1. COMMERCIAL TAX OFFICER (AA), ... Respondent 2. DEPUTY COMMISSIONER (APPEALS), 3. INSPECTING ASSISTANT COMMISSIONER, For Petitioner :SRI.N.MURALEEDHARAN NAIR For Respondent : No Appearance The Hon'ble MR. Justice C.K.ABDUL REHIM Dated :10/11/2009 O R D E R C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 32018 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2009 J U D G M E N T
1. Since statutory appeals filed against Exts.P1 & P2
orders of assessment along with petitions seeking
condonation of delay are pending before the 2nd respondent,
I am of the opinion that the matter can be disposed of
directing the appellate authority to expedite consideration
of the appeals and the accompanying applications.
2. Accordingly the writ petition is disposed of
directing the 2nd respondent to consider and pass orders on
Exts.P5 & P6 petitions seeking condonation of delay in filing
appeals, 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 copy of this judgment.
If the delay in filing the appeals are condoned the 2nd
respondent shall consider and pass orders on Exts.P7 & P8
stay petitions, simultaneously.
W.P.(C)No. 32018 of 2009
3. The respondents are directed to keep in abeyance
all steps of recovery for realisation of the amounts covered
under Exts.P1 & P2, which is initiated pursuant to Exts.P11
& P12 demand notices, till orders are passed by the 2nd
respondent as directed above.
4. If the delay is condoned and the appeals are
admitted then the 2nd respondent shall therefore take steps
to dispose of the same as early as possible.
C.K. ABDUL REHIM