IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 18TH JANUARY 2010 / 28TH POUSHA 1931 WP(C).No. 1511 of 2010(L) ---------------------------------------- PETITIONER(S): ------------------------- C.N.RADHAKRISHNAN, PROPRIETOR, M/S.QUALITY AGENCIES, CHOWALLORPADY, THAYIKKAD, GURUVAYOOR,THRISSUR-DISTRICT. BY ADVS. MR.P.RAGHUNATH, MR.PREMJIT NAGENDRAN. RESPONDENT(S): ----------------------------- 1. COMMERCIAL TAX OFFICER, CHAVAKKAD. 2. DEPUTY COMMISSIONER(APPEALS) ERNAKULAM. 3. INSPG.ASST.COMMISSIONER, COM.TAXES, IRINJALAKUDA. BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No. 1511 of 2010-L ------------------------------ Dated this the 18th day of January, 2010. J U D G M E N T The petitioner is in aggrieved by the revenue recovery proceedings initiated by the third respondent as borne by Ext.P4 notwithstanding the pendency of Ext.P2 appeal and Ext.P3 petition for stay, preferred being aggrieved by Ext.P1 assessment order. 2. The learned counsel for the petitioner submits that similar matter have already been finalised by this Court by giving appropriate orders to the authority to consider and finalise the appeal subject to the condition that the petitioner satisfies 1/3rd of the amount in dispute. 3. Heard the learned Government Pleader as well. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P2 appeal in accordance with law, after giving an opportunity of hearing the petitioner, which shall be finalised 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 orders are passed on W.P(C) No. 1511 of 2010-L 2 Ext.P2 appeal, all further proceedings pursuant to Ext.P4 shall be kept in abeyance subject to the condition that the petitioner deposits 1/3rd of the amount due as covered in Ext.P4 within one month. The Writ Petition is disposed of accordingly. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No. 1511 of 2010-L 3