The petitioner was served with Ext.P1 order passed by the second respondent/Intelligence Officer for non taking of registration under KVAT Act, 2003 and for non-payment of tax for 2008-09, against which the petitioner has preferred Ext.P2 revision along with Ext.P3 petition for stay before the first respondent/Dy. Commissioner, Commercial Taxes, Kozhikode.. On serving Ext.P6 final assessment order passed by the third respondent/Commercial Tax Officer, Works Contract, the petitioner preferred Ext.P7 appeal along with Ext.P8 stay petition before the fourth respondent/Deputy Commissioner Appeals, Commercial Taxes, Kozhikode.
2. The learned Counsel for the petitioner submits that the certified copy of Ext.P1 was served only on 27.09.2014 and that appeal was preferred within thirty days. It is also stated that it is only by way of abundant caution that the petitioner has filed Ext.P11 petition for condonation of delay.
3. The learned Government Pleader submits that the W.P.(C)No.26265 OF 2014 2 version of the petitioner is not correct since the certified copy of Ext.P1 was served as early as on 01.02.2014.
4. However, this Court finds that, this is a matter which requires to be considered by the appellate authority. In the said circumstances, the appellate authority is directed to consider and finalise Exts.P2 and P11 as well as Ext.P7 in accordance with law, which shall be done as expeditiously as possible. Coercive proceedings shall be kept in abeyance till such time, subject to satisfaction of 1/3rd of the demand and on furnishing security for the balance amount by way of simple bond without sureties.
The writ petition is disposed of. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps.
P.R.RAMACHANDRA MENON JUDGE lk