IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 29TH JULY 2009 / 7TH SRAVANA 1931 WP(C).No. 19802 of 2009(U) -------------------------- PETITIONER: --------------- ARUNKUMAR K.S, AGED 33 YEARS S/O. SUKUMARAN, KARAKUNNATHU HOUSE KUDAYATHOOR PO, KUDAYATHOOR, THODUPUZHA. BY ADV. MR. RENJITH B.MARAR MR. L.RAJESH NARAYAN MS. LAKSHMI.N.KAIMAL MS. P.A.PRIYA RESPONDENTS: --------------- 1. WELFARE FUND INSPECATOR, KERALA TODDY WORKERS WELFARE FUND BOARD THODUPUZHA. 2. THE DEPUTY TAHSILDAR (RR) THODUPUZHA , IDUKKI DISTRICT. 3. THE DISTRICT COLLECTOR IDUKKI. 4. THE VILLAGE OFFICER KUDAYATHOOR, THODUPUZHA, IDUKKI DISTRICT. 5. MAHESH .C.S, AGED 32 S/O.SIVAN ACHARY, CHOKKANAVEETTIL,THOUDUPUZHA PO IDUKKI DISTRICT. R1 BY ADV. MR. RENIL ANTO R2 TO R4 BY GOVERNMENT PLEADER MR. P.K. BABU THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 19802 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 29th day of July, 2009 JUDGMENT The petitioner is challenging the recovery proceedings initiated against him invoking the relevant provisions under the Kerala Revenue Recovery Act, towards the liability stated as due by way of advance contribution under the Toddy Workers Welfare Fund Act, in respect of the assessment year 2007 - '08. The case of the petitioner is that, no notice whatsoever has been served upon him, but for the demand notice as borne by Exts. P1 and P2. The liability to effect the payment, is also disputed on different grounds, pointing out that the petitioner has requested the first respondent to complete the enquiry with respect to the assessment years 2003 - '04 to 2006 - '07 after effecting the 'advance contribution' and that the first respondent is simply proceeding with the steps to realize the 'advance contribution' for 2007 - '08 as well, keeping the proceedings for passing the final determination order in abeyance, which hence is sought to be intercepted in the present Writ Petition. 2. The learned standing counsel appearing on behalf of the first respondent submits that, in view of the heavy back-log with regard to passing of final determination orders, a minimum period of 4 months is necessary for finalizing the determination orders in respect of the assessment years in question. WP (C) No. 19802 of 2009 : 2 : 3. In the above facts and circumstances, the first respondent is directed to pass final assessment order in respect of the assessment year 2007 - '08, as expeditiously as possible, at any rate, within two months, from the date of receipt of a copy of this judgment. It is made clear that, till such orders are passed, all further proceedings pursuant to Exts.P1 and P2 pertaining to the assessment year 2007 - '08 shall be kept in abeyance. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd