IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 38118 of 2010(L)
1. MATHEW THOMAS, M/S.JOHNSON RUBBER
... Petitioner
Vs
1. ASST COMMISSIONER
... Respondent
2. DEPUTY COMMISSIONER (APPEALS)
For Petitioner :SRI.HARISANKAR V. MENON
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :23/12/2010
O R D E R
C.K. ABDUL REHIM, J.
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WP(C) No. 38118 of 2010
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Dated this the 23rd day of December, 2010
J U D G M E N T
Against Ext.P1 order of assessment the
petitioner had filed Ext.P2 appeal before the 2nd
respondent. Through Ext.P4 notice the petitioner
was requested to rectify the defect of non-payment
of admitted tax, on or before 28.12.2010.
According to the petitioner, he is in a stringent
financial condition and is not in a position to pay
of the admitted tax within the time stipulated.
Therefore the petitioner seeks direction to restrain
the 2nd respondent from rejecting the appeal for a
period of two months, in order to facilitate the
petitioner to make payments of the admitted tax,
within that time and to rectify the defects noted in
the appeal.
WP(C) No. 38118 of 2010
2
2. Considering the facts and circumstances
and the limited prayer made, I am of the opinion
that the 2nd respondent can be directed to keep in
abeyance rejection of the appeal for a period of
two months from today.
3. Accordingly the writ petition is disposed of
with a direction to the 2nd respondent to keep the
matter pending for a period of two months from
today and to permit the petitioner to cure the
defects in Ext.P2 appeal, within that time. It is
made clear that the above direction will not
prevent the assessing authority from taking steps
for recovery of the amounts.
C.K. ABDUL REHIM,
JUDGE
rkc
