K.U. VIPIN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) 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. Ext.P5 is the application preferred by the petitioner in the appeal for condoning the delay in filing the appeal. Ext.P4 is the application for stay preferred by the petitioner in the appeal. 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 on the part of the Tribunal in deciding the appeal.

(2.) Heard the learned counsel for the petitioner as also the learned Government Pleader.

(3.) Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the Tribunal to consider the application preferred by the petitioner to condone the delay in filing the appeal. Ordered accordingly. This shall be done within six weeks from the date of receipt of a copy of the judgment. If the delay in filing the appeal is condoned and if the petitioner does not produce materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. On the other hand, if the delay in filing the appeal is condoned and if the petitioner produces materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall dispose of the appeal itself, within three months thereafter. Needless to say that till orders are passed on the application for condoning the delay or the application for stay or the appeal, as the case may be, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned.