The petitioner is aggrieved by the non-disposal of the appeal filed as per Ext.P3 as on 2010, with respect to the assessment year 2008-2009. Nither the appeal nor the stay application was considered. However, the petitioner submits that 40% of the demand was paid. The petitioner seeks expeditious consideration of the appeal, which is not even posted for hearing. 2. The learned Government Pleader, on instruction, submits that the appeal could not be posted only because of the files being misplaced. Now, the files have been traced and transferred to the Deputy Commissioner(Appeals), Pathanamthitta for disposal.
3. In such circumstance, the Deputy Commissioner (Appeals), Commercial Taxes, Pathanamthitta is suo-motu impleaded as the additional 4th respondent.
4. There shall be a direction to the additional 4th respondent to dispose of the appeal within a period of three WPC.14746/2014 : 2 :
months from the date of receipt of a copy of this judgment. The petitioner shall produce a certified copy before the additional 4th respondent within two weeks from today. The recovery proceedings shall be kept in abeyance till the disposal of appeal.
Writ petition disposed of.
Sd/-
(K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge