Delayed appeal under the Central Sales Tax Act: delay to be condoned, stay decided quickly, and recovery deferred pending that decision.

In a delayed appeal under the Central Sales Tax Act, the Kerala High Court directed the appellate authority to condone the 68-day delay and consider the stay application promptly. The court further required the stay application to be decided within one month and ordered that recovery proceedings be kept in abeyance until that decision is taken. The operative effect was to preserve the appellant's position pending disposal of the stay request and to ensure expeditious appellate consideration.

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Issues: Whether, in the circumstances of a delayed appeal under the Central Sales Tax Act, the appellate authority should be directed to condone the delay and consider the stay application expeditiously.

Outcome: The writ petition was disposed of with a direction to the appellate authority to condone the 68-day delay in filing the appeal and pass orders on the stay application within one month, and further recovery proceedings were directed to be deferred until orders were passed on the stay application.

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