Wp(C)/4996/2018 Of Narayanan.a v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 15TH DAY OF FEBRUARY 2018 / 26TH MAGHA, 1939 WP(C).No. 4996 of 2018 PETITIONER NARAYANAN.A. PROPRIETOR M/S. SREE HARI AGENCIES, III/467, CHANTHAPURA, KUZHALMANNAM P.O., PALAKKAD BY ADVS.SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY SRI.S.JAFFERALI RESPONDENTS: 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER ALATHUR-678541 ALATHUR-678541 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL PALAKKAD-678004 PALAKKAD-678004 3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD-678104 BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-02-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 14.07.2016EXHIBIT P2: TRUE COPY OF THE 1ST APPELLATE ORDER PASSED BY ASSISTANT COMMISSIOENR(APPEALS), PALAKKAD DATED 27.11.2017EXHIBIT P3: TRUE COPY OF THE APPEAL FILE DBY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06.02.2018.EXHIBIT P4: TRUE COPY OF THE DELAY CONDONATION PETITION FIELD BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06.02.2018EXHIBIT P5: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06.02.2018EXHIBIT P6; TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 17.08.2016 RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.4996 of 2018 --------------------------------------------------------------- Dated this the 15[th] day of February, 2018 J U D G M E N T Challenging Ext.P2 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P3 appeal before the Kerala Value Added Tax Appellate Tribunal. There was a delay of 6 days in filing the appeal. Ext.P4 is the application preferred by the petitioner for condoning the delay in filing the appeal and Ext.P5 is the application preferred by the petitioner in the appeal for stay. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay in disposing of the appeal. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. Since the delay in filing the appeal is only 6 days, having regard to the peculiar facts of this case, I deem it appropriate to dispose of the writ petition directing the Tribunal to condone the delay in filing the appeal and pass orders on the application for stay, within six weeks from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned. rsr Sd/- P.B.SURESH KUMAR JUDGE