K S JAYASIMHAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) AGGRIEVED by Ext.P1 assessment order issued on 16.2.2012, relating to the assessment year 2011-12, the petitioner has filed Ext.P2 appeal accompanied by Ext.P3 application to condone the delay of 86 days in filing the said appeal. Along with the appeal the petitioner has also filed Ext.P4 application seeking stay of recovery of the balance tax assessed as per Ext.P1 assessment order. In this writ petition, the petitioner seeks an order directing the appellate authority to consider the application to condone the delay in filing the appeal as also the stay petition and to take an appropriate decision in the matter, within a time limit to be fixed by this Court.

(2.) WHEN the writ petition came up for hearing today, the learned Government Pleader appearing for the appellate authority submitted that the appellate authority will consider Ext.P3 application to condone the delay in filing Ext.P2 appeal arising from Ext.P1 assessment order and pass appropriate orders thereon within one month from the date of receipt of a certified copy of this judgment and within two weeks thereafter consider and pass appropriate orders on Ext.P4 application filed by the petitioner for stay of collection of the balance tax assessed, subject to the orders to be passed on the petition to condone the delay in filing the appeal.

(3.) THE appellate authority shall depending on the decision taken on the application to condone the delay in filing the appeal, consider Ext.P4 application filed by the petitioner for stay of collection of the balance tax assessed as per Ext.P1 order and pass appropriate orders thereon with notice to the petitioner after affording him an opportunity of being heard within two weeks from the date on which orders are passed on the application to condone the delay in filing the appeal.