BIJU P.G. Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned Government Pleader.

(2.) EXTS .P1 to P4 are the assessment orders and Exts.P5 to P9 are the penalty orders passed against the petitioner under the KVAT Act. Aggrieved by Exts.P1 to P4 assessment orders, petitioner filed Exts.P10, P10(a), P10(b) and P10(c) appeals. Along with the appeals, petitioner has also filed Ext.P11 series of stay petitions. Similarly, challenging Exts.P5 to P9 penalty orders, petitioner filed Exts.P12(a) to (d) appeals together with Ext.P13 series of stay petitions. It is also stated that Exts.P10, P12(c) and P12(d) appeals were filed belatedly and therefore, seeking condonation of 603, 654 and 654 days respectively, petitioner has filed Exts.P15, P16 and P17 petitions seeking condoncation of delay. Appeals and other applications are pending consideration of the 1st respondent. Meantime Ext.P14 revenue recovery proceedings have been initiated for recovery of the tax and penalty due under Exts.P1 to P9. It is therefore that this writ petition is filed.

(3.) IN such circumstances, I direct the 1st respondent, the appellate authority, to pass orders on Exts.P15, P16 and P17 delay petitions and if delay is condoned, to consider Exts.P10, P12(c) and P12(d) appeals also. Orders shall be passed on the applications for condonation of delay as expeditiously as possible, at any rate, within four weeks from today and if delay is condoned, the entire appeals shall be considered by the appellate authority within three months of receipt of a copy of this judgment. In the meantime, recovery of tax and penalty due under Exts.P1 to P9 will stand stayed subject to the petitioner remitting 1/3rd of the amount due within two weeks from today.