IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 18TH MAY 2010 / 28TH VAISAKHA 1932 WP(C).No. 15040 of 2010(D) -------------------------- PETITIONER: --------------- DR.GEORGE JACOB, PROPRIETOR, WYNAD RESINS, PUNNAPPALA P.O., ERIYAD, WANDOOR, MALAPPURAM DISTRICT. BY ADV. SRI.R.RAMADAS RESPONDENTS: --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM. 4. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 15040 OF 2010 ......................................................................... Dated this the 18th May , 2010 J U D G M E N T The petitioner is constrained to approach this Court because of the coercive steps by way of Exts. P7 and P8 notices issued under the Revenue Recovery Act for realisation of the amount stated as due from the petitioner by virtue of Exts.P1 and P2 assessment orders in respect of the assessment years 2000-01 and 2001-02 respectively, which are under challenge in Exts.P3 and P4 appeals, accompanied by Exts.P5 and P6 stay petitions and are pending consideration before the second respondent. 2. Heard the learned Government Pleader as well, who submits with reference to the materials on record that there is obvious delay from the part of the petitioner in availing the statutory remedy. The learned Counsel for the petitioner submits that no defect has been noted so far, to the knowledge of the W.P.(C) No. 15040 OF 2010 2 petitioner, with regard to any delay. 3. Considering the facts and circumstances, the petitioner is directed to file necessary application within two weeks to condone the delay in availing the statutory remedy, if at all any such defect has been noted and the second respondent is directed to consider the said interlocutory application along with Exts. P5 and P6 petitions for stay and pass appropriate orders in accordance with law as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. Till such orders are passed in the I.As, all further proceedings pursuant to Exts.P1, P2, P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk