IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 33461 of 2009(C)
1. K.S.MOHAMMED SAMEER, K.K.IMPEX, ALUVA.
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER
... Respondent
2. THE SALES TAX APPELLATE TRIBUNAL
3. THE MANAGER, UNITED BANK OF INDIA,
For Petitioner :SMT.S.K.DEVI
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.33461 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. Second appeals filed against Ext.P1 to P5 assessments
made under the KGST and CST Acts, which are confirmed
through Ext.P6 appellate order, are pending consideration and
disposal before the 2nd respondent Tribunal. It is stated that the
second appeals as evidenced by Ext.P7 to P11 are filed along
with petitions seeking condonation of delay as evidenced by
Ext.P12 to P16. The petitioner had also filed stay petitions along
with the appeals as evidenced by Ext.P17 to P21. It is submitted
that the appeals as well as the accompanying applications are
pending consideration and disposal before the 2nd respondent.
Therefore I am of the opinion that the writ petition can be
disposed of by issuing necessary directions to that Tribunal.
2. Accordingly the 2nd respondent Tribunal is directed to
consider and pass orders on Ext.P12 to P16 delay condonation
petitions, 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
delay is condoned and the appeals are admitted, the Tribunal
shall consider and pass orders on Ext.P17 to P21 stay petitions
W.P.(C).33461/-9C 2
simultaneously.
3. The respondents are directed to keep in abeyance all
further steps of recovery initiated for realisation of the amounts
covered under Ext.P1 to P5 orders, till the 2nd respondent
Tribunal passes orders as directed above.
C.K.ABDUL REHIM, JUDGE.
Okb