IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38442 of 2010(E) --------------------------------------- PETITIONER: ------------------- SELVAM BROILERS (P) LTD., SELVAM HOUSE, HILL PALACE ROAD, TRIPUNITHURA, REPRESENTED BY ITS MANAGER (ACCOUNTS) M.PERIYASWAMY. BY ADVS. SRI.K.SRIKUMAR, SRI. P.R. AJITHKUMAR. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, ERNAKULAM - 15. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM - 15. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI – 30. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38442 of 2010 ------------------------------------------- Dated this the 23rd day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of penalty, the petitioner had approached the statutory appellate authority, the 2nd respondent herein, by filing Ext.P2 appeal. Ext.P3 is the stay petition filed along with the appeal. According to the petitioner, the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Meanwhile the respondents had initiated coercive steps for recovery. Hence the petitioner seeks interference of this court to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate authority is in seisin of the matter, I am of the view that the writ petition can be disposed of directing the appellate authority to have a disposal of the appeal on an early basis. W.P.(C).38442/10-E -2- 3. Under the above circumstances the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P2 appeal, if it is otherwise in order, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 4. Till such time appeal is disposed of as directed above, the respondents are directed to keep in abeyance recovery of amounts covered under Ext.P1 subject to condition of the petitioner remitting a sum of Rs.2,00,000/- (Rupees two lakhs only) within a period of two weeks from the date of receipt of a copy of this Judgment, and on furnishing Security Bond for the balance amount. C.K.ABDUL REHIM, JUDGE. okb