Wp(C)/14137/2010 Of P.v.ron v. Agrl, Income Tax & Commercial Tax Office

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH MAY 2010 / 14TH VAISAKHA 1932 WP(C).No. 14137 of 2010(N) ------------------------------------- PETITIONERS: ------------------- P.V.RON, GLORIYA TRADERS, KIZHAKKENCHERY ROAD, VADAKKANCHERY, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: ----------------------- 1.THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALATHUR. 2.DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3.DEPUTY TAHSILDAR (RR), ALATHUR. BY GOVT. PLEADER SRI. MOHAMMED RAFIQUE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PKK C.K. ABDUL REHIM, J. ---------------------------------- ---------------------------------------- DATED THIS THE 4TH DAY OF MAY 2010 JUDGMENT ----------------- Against Exts. P1 and P2 order of assessment and Ext. P3order imposing penalty, the petitioner had filed appeals Exts. P4 toP6 respectively, before the 2[nd] respondent. The appeals are filedalong with petition to condone delay in filing the appeal, asevidenced from Exts. P7 to P9. Petitioner had also filed Exts. P10to P12 applications seeking interim stay till the disposal of theappeal. It is also pointed out that the petitioner had filed petitionsfor early hearing as per Exts. P13 to P15. It is submitted that the2[nd] respondent has not so far taken the appeals or the accompanyingapplications for consideration. The petitioner is aggrieved bycoercive steps of recovery now being threatened against him. 2. Under the above circumstances, I am of the opinion thatthis writ petition can be disposed of by issuing necessary directionto the statutory appellate authority to consider the matter. W.P.(C) NO. 14137 OF 2010 2 3.Accordingly this writ petition is disposed of bydirecting the 2[nd] respondent to take up the delay condonation applications, Exts. P7 to P9, and to pass orders thereon afteraffording an opportunity of hearing to the petitioner, as early aspossible, at any rate, within one month from the date of receipt ofcopy of this judgment. 4.If the delay is condoned and the appeals are admitted,the 2[nd] respondent shall pass simultaneous orders on Exts. P10 toP12, petitions for stay. 5.Recovery of amounts covered under Exts. P1 to P3 shallbe kept in abeyance till orders are passed by the 2[nd] respondent asdirected above. 6.The petitioner shall produce the copy of this judgmentbefore the 2[nd] respondent. C.K. ABDUL REHIM JUDGE W.P.(C) NO. 14137 OF 2010 pkk 3