Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 26TH FEBRUARY 2008 / 7TH PHALGUNA 1929 WP(C).No. 6612 of 2008(K) ------------------------- PETITIONER: --------------- JOSE V.MANUEL V.M.J.RUBBERS OLIMKADAVU, ,MANGALAMDAM, VADAKENCHERRY PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ----------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 3. THE TAHSILDAR (RR) TALUK OFFICE, ALATHUR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 6612 OF 2008 K ==================== Dated this the 26[th ]day of February, 2008 J U D G M E N T Petitioner contends that against Exts. P1 to P3 orders ofassessment, Exts.P4 and P5 appeals have been filed which arepending consideration of the 2[nd] respondent. It is stated thatsince Ext.P4 was filed out of time, Ext.P6 application forcondoning the delay also has been filed. The petitioner has alsofiled Exts.P6(a) and P7 stay petition in Exts. P4 and P5 appeal. 2.Taking into account the aforesaid facts, I direct thatthe 2[nd] respondent shall consider Ext.P6 petition for condonationof delay in filing Ext.P4 appeal and depending upon the decisiontaken on Ext.P6, Ext.P6(a) stay petition should also beconsidered. Similarly, Ext.P7 application for stay filed along withExt.P5 appeal also shall be considered. 3.It is directed that Exts. P6, P6(a) and P7 petitions shallbe considered by the 2[nd] respondent as expeditiously as possible,at any rate within four weeks of production of a copy of thisjudgment. In the meantime, further proceedings for recovery of the amount that is due in terms of Exts. P1 to P3 shall be kept inabeyance for a period of 6 weeks. 4.Petitioner has also filed Exts.P10 and P11 appealsagainst Exts. P8 and P9 orders of cancellation of registration anddemand of additional security. It is submitted that since Ext.P10was filed out of time, Ext.P12 application for condonation of delayalso has been filed and these are pending consideration of the 2[nd]respondent. In view of the above, I direct that the 2[[nd]] respondent 5.In view of the above, I direct that the 2[[nd]] respondentAppellate Authority shall consider Ext.P12 application forcondoning the delay in filing Ext.P10 appeal and depending uponthe decision on Ext.P12, Ext.P10 appeal itself shall be considered.Similarly, Ext.P11 also shall be disposed. This shall be donewithin eight weeks of production of a copy of this judgment. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE.