IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST JUNE 2011 / 31ST JYAISHTA 1933 WP(C).No. 15409 of 2011(A) -------------------------- PETITIONER: --------------- APHSAL.K.H, PROPRIETOR, M/S. S.A STORES, M.G. ROAD, PATTIKAD, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, IST CIRCLE, THRISSUR - 680003. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE TAHSILDAR, (REVENUE RECOVERY), THRISSUR - 680 020. R1 TO R3 BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15409 of 2011 APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 : COPY OF ASSESSMENT ORDER DATED 16.01.2010. EXT.P1(a) : COPY OF PENALTY ORDER DATED 16.01.2010. EXT.P2(a) : COPY OF APPEAL DATED 15.02.2010. EXT.P2(a) : COPY OF APPEAL DATED 8.4.2010. EXT.P3` : COPY OF ORDER DATED 24.2.2011. EXT.P3(a) : COPY OF ORDER DATED 28.02.2011 EXT.P4 : COPY OF STAY ORDER 22.06.2010. EXT.P5 : COPY OF CHALAN DATED 3.7.2010. EXT.P5(a) : COPY OF FORM NO.6 SECURITY BOND. EXT.P6 : COPY OF NOTICE DATED 6.7.2010. EXT.P7 : COPY OF LETTER DATED 15.12.2010 EXT.P8 : COPY OF FORM II NOTICE DATED 7.2.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE smvd C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 15409 of 2011 --------------------------------- Dated this the 21st day of June, 2011 JUDGMENT By virtue of Ext.P4 interim order issued by the 2nd respondent on the stay petitions filed along with appeals instituted against Exts.P1 and P1(a) orders, the petitioner was directed to make deposit of a sum of Rs.2,00,000/- and to furnish security bond for the balance amounts due under the impugned assessments, within two weeks from the date of the said order. According to the petitioner, the amount stipulated was already deposited within the time prescribed and a security bond as evidenced form Ext.P5 (a) was furnished in compliance with the direction contained in Ext.P4. But the 1st respondent had issued Ext.P6 notice requiring the petitioner to furnish security bond in Form 6A accompanied by solvency certificate obtained from the Tahsildar concerned. 2. According to the petitioner, the immovable property belonging to him is under mortgage with commercial bank for securing business loan and therefore he is not in a position to WP(C) .15409/2011 2 obtain solvency certificate. However, consequent to failure in submitting security bond with solvency certificate as required, revenue recovery steps were initiated and immovable property belonging to the petitioner has now been attached, by virtue of Ext.P8 notice issued by the 3rd respondent. Under the above mentioned circumstances the petitioner is seeking interference of this court to direct the 2nd respondent to dispose of the appeal on an early basis and till then to restrain further steps of recovery based on the fact that the petitioner had already remitted the amount as stipulated in Ext.P4. 3. Considering the fact that the appeals in question are pending disposal before the 2nd respondent, I am of the view that further steps of recovery for sale of the immovable property already attached can be directed to be kept in abeyance till the disposal of the appeals. Interest of justice will be served if a direction is issued to the appellate authority to have an early disposal of the matter. 4. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P2 and P2 (a) appeals after after affording an opportunity of hearing to the WP(C) .15409/2011 3 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 . 5. Till such time the appeals are disposed of, recovery of amount covered under the impugned assessment shall be kept in abeyance. However the attachment effected pursuant to Ext. P8 notice will continue till such time. The petitioner is also restrained from transferring any of his immovable properties till the disposal of the appeals. 6. Needless to say that further steps of recovery will depend on the outcome of the disposal of the appeals. 7. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .15409/2011 4