IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 21ST JANUARY 2011 / 1ST MAGHA 1932 WP(C).No. 1920 of 2011(L) -------------------------------- PETITIONER(S): ------------------- 1. GALAXY GRANITES & MARBLES, KARUKUTTY, REP. BY PARTNER SMT.MERCY GEORGE. 2. K.T.GEORGE, KAITHARAN HOUSE, 15/38D, KARAYAMPARAMBU, KARUKUTTY P.O., PIN-683576. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR RESPONDENT(S): -------------------- 1. COMMERCIAL TAX OFFICER, ANGAMALY-683571. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN-682015. 3. SPECIAL TAHSILDAR (RR), ALUVA-683101. 4. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY GOVT.PLEADEER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.1920 of 2011-L ---------------------------------------- Dated this the 21st day of January, 2011. J U D G M E N T Exts.P4 and P5 are the orders of assessments completed against the petitioners with respect to the years 2003-04 and 2004-05. The petitioners had preferred appeals against Exts.P4 and P5 before the 2nd respondent as evidenced Exts.P6 and P7. It is stated that the appeals were filed along with applications seeking condonation of delay and also along with stay petitions. According to the petitioners, the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioners is that without considering pendency of the appeals, coercive steps of recovery has now been initiated on the basis of Exts.P2 & P2(a) and Exts.P3 and P3(a) demand notices, issued under the Kerala Revenue Recovery Act. Hence the petitioners seek interference of this Court to restrain the recovery steps till the disposal of the appeals. W.P(C) No.1920 of 2011-L 2 2. Contention of the petitioners is that, the amount demanded under Exts.P4 and P5 is not correct and the petitioners are not in any manner liable for payment of tax as determined therein. In this regard the petitioners points out Ext.P1 order of assessment, finalised with respect to the previous years of 2001-02 and 2002-03. Contention of the petitioners is that the petitioners are dealing with a notified item for which payment of advance tax is effected on a regular basis. It is further contented that the impugned orders of assessments are finalised without affording an opportunity to the petitioners to object the proposals. 3. Considering pendency of the matter before the statutory appellate authority, I am of the view that the writ petition can be disposed of directing that authority to expedite the matter, instead of considering the merits of the contentions raised. Accordingly, the 2nd respondent is directed to consider and pass orders on the delay condonation application filed along with Exts.P6 and P7 appeals, after affording an opportunity of hearing to the W.P(C) No.1920 of 2011-L 3 petitioners as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If the delay is condoned and the appeals are registered, then the 2nd respondent shall consider and pass orders on the stay petitions filed along with the appeals, simultaneously. 4. Needless to say that while considering the question regarding granting of interim relief, the appellate authority shall take note of all the contentions raised by the petitioners, mainly the aspects which are narrated above. 5. Till such time the orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Exts.P4 and P5, which is now initiated on the basis of Exts.P2 & P2(a) and P3 & P3(a) shall be kept in abeyance. 6. The petitioners will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE ab //True Copy//