2018 (2) TMI 1809 - HC - VAT and Sales Tax

Condonation of delay in filing appeal - proceedings have been initiated for realisation of the penalty imposed on him - Held that - It is deemed appropriate to dispose of the writ petition directing the fourth respondent to consider Ext.P9 application for condonation of delay in filing Ext.P5 appeal - appeal disposed off.

Summary

Issues:
Challenge to penalty order under Kerala Value Added Tax Act, application for condonation of delay in filing appeal, direction sought in writ petition.

Analysis:
The petitioner challenged an order imposing a penalty under the Kerala Value Added Tax Act by filing an appeal, Ext.P5, before the fourth respondent. Additionally, the petitioner filed an application for stay, Ext.P6, in the appeal, stating that the appeal was filed out of time. To address the delay in filing the appeal, the petitioner also submitted an application for condonation of delay, Ext.P9. However, no orders were passed on the application for condonation of delay. Meanwhile, proceedings were initiated for the realization of the penalty. Consequently, the petitioner sought appropriate directions in the writ petition.

Upon hearing the arguments from the petitioner's counsel and the Government Pleader, the court deemed it appropriate to dispose of the writ petition by directing the fourth respondent to consider the application for condonation of delay, Ext.P9, in filing the appeal, Ext.P5. The court ordered that this consideration should be completed within two months from the date of receipt of the judgment. If the delay in filing the appeal is condoned, the application for stay, Ext.P6, should also be considered by the appellate authority within the same timeframe. It was further emphasized that until orders are issued on the application for stay or the application for condonation of delay, the proceedings for the realization of the penalty imposed on the petitioner, which is the subject matter of the appeal, Ext.P5, should be deferred.