IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 33598 of 2009(T)
1. M/S PARAGON STEELS PVT. LTD.,
... Petitioner
Vs
1. INTELLIGENCE OFFICER, SQUAD NO.I,
... Respondent
2. DEPUTY COMMISSIONER (APPEALS),
3. KERALA VALUE ADDED TAX APPELLATE
4. INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :23/11/2009
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.33598 OF 2009
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Dated this the 23rd day of November, 2009
J U D G M E N T
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1. Since it is stated that the second appeal filed against
Ext.P1 order of assessment, which stands confirmed in Ext.P2
appellate order, along with delay condonation application and
stay petition, is pending consideration and disposal before the 3rd
respondent Tribunal, I am of the opinion that the writ petition
can be disposed of on issuing necessary directions to that
Tribunal.
2. It is stated that Ext.P4 petition filed seeking
condonation of delay in filing the appeal is already posted for
consideration before the Tribunal, on tomorrow (24.11.2009).
Therefore the 3rd respondent Tribunal is directed to consider and
pass orders on the delay condonation application at the earliest,
at any rate within a period of one month from the date of receipt
of a copy of this judgment, after affording an opportunity of
hearing to the petitioner.
3. If delay is condoned and the appeal is admitted, then
the Tribunal shall consider Ext.P5 stay petition and pass orders
thereon immediately, at any rate before the time stipulated
W.P.(C).33598/09-T 2
above. The respondents are directed to keep in abeyance
recovery steps initiated pursuant to Ext.P9 notice for realisation
of the amounts covered under Ext.P1 order which now stands
modified as per Ext.P6, till orders are passed by the 3rd
respondent Tribunal as directed above.
4. It is submitted that the petitioner had already
remitted 44% of the penalty amount in dispute as per direction
issued by this court during pendency of the first appeal. The 3rd
respondent Tribunal shall also take note of the above fact while
issuing orders on the stay application.
C.K.ABDUL REHIM, JUDGE.
okb