The petitioner had filed Ext.P3 appeal, Ext.P4A application to condone delay and Ext.P4B stay petition as against the demand made pursuant to Ext.P2. The writ petition is filed seeking to quash Ext.P2 on the ground that the petitioner was not served with a copy of the order.
2. The learned Government Pleader on instructions submits that the order has been delivered to the petitioner by registered post acknowledgment due on 10.12.2012. Under such circumstances, the question of quashing the assessment order does not arise for consideration.
3. As far as the appeals are concerned, it is the appellate authority to decide whether the delay can be condoned and to consider the matter on merits.
4. The learned counsel for the petitioner submits that he is faced with a large liability and whereas he has not even started any work in relation to the same.
5. Having regard to the above submissions I am of the view W.P.(C)No.25588 of 2014 2 that the only direction that can be given is to dispose of the delay petition as well as the application for stay within a reasonable time.
Accordingly, the writ petition is disposed of with a direction to the fifth respondent to dispose of Ext.P4A application to condone delay and Ext.P4B stay petition within a period of one month from the date of receipt of a copy of this judgment. Until such time, the recovery proceedings shall be kept in abeyance.
vpv Sd/-
A.M.SHAFFIQUE JUDGE