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Judgment
Challenging Ext.P3 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P5 appeal before the fourth
respondent. There was delay in filing the appeal. Ext.P6 is the application preferred by the petitioner to condone the delay in filing the appeal and
Ext.P7 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.
Heard the learned counsel for the petitioner as also the learned Government Pleader.
Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the appellate authority to
consider the application preferred by the petitioner to condone the delay in filing the appeal. Ordered accordingly. This shall be done within one
month from the date of receipt of a copy of the judgment. Needless to say that if the delay in filing the appeal is condoned, the appellate authority
shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. Needless also to say that further
proceedings for realisation of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned till orders
are passed on the application to condone the delay in filing the appeal, or if the delay in filing the appeal is condoned, till orders are passed on the
application for stay.