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. 38346 of 2010(P) -------------------------- PETITIONER(S): --------------- THREESONS PAINTS & CHEMICALS (P) LTD., 33/2374, C-2 & D, AKG VAYANASALA ROAD, CHAKKARAPARAMBU, THAMMANAM, ERNAKULAM, KOCHI-32, REPRESENTED BY ITS MANAGING DIRECTOR, A.A.ABDUL NAZAR. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE- II, DEPARTMENT OF COMMERCIAL TAXES, KALAMASSERY AT PALARIVATTOM. KOCHI - 25. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI - 15. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. KOCHI - 15. 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: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.38346 of 2010-P ---------------------------------------- Dated this the 23rd day of December, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed with respect to the year 2008-09, the petitioner had preferred appeal before the 2nd respondent as evidenced from Ext.P2. Along with the appeal, the petitioner had submitted Ext.P3 stay petition. According to the petitioner, the appeal and the stay petition are pending consideration and disposal before the appellate authority. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated as per Ext.P4 notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeal. 2. Considering pendnecy of the statutory appeal before the 2nd respondent, I am of the view that the writ petition can be disposed of directing that authority to take W.P(C) No.38346 of 2010-P 2 appropriate steps. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 4. Till such time orders are issued by the 2nd respondent as directed above, recovery off amount under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ab