IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH FEBRUARY 2011 / 20TH MAGHA 1932 WP(C).No. 4265 of 2011(G) -------------------------------- PETITIONER(S): ------------------- R.GOPAKUMAR, S/O. RAGHAVAN PILLAI, MAHALAKSHMI DISTRIBUTORS, ANCHAL, KOLLAM DISTRICT. BY ADVS. SRI.B.MOHANLAL SRI.SAIJU S. RESPONDENT(S): -------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-9. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA - 691 012. 3. THE INSPECTING ASSISTANT COMMISSIONERS, COMMERCIAL TAXES, KOTTARAKKARA, KOLLAM - 691 012. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 4265 of 2011 --------------------------------- Dated this the 9th day of February, 2011 JUDGMENT Against Ext.P3 order of assessment, the petitioner had preferred statutory appeal before the 1st respondent, as evidenced from Ext.P4. Petitioner had also preferred Ext.P5 application seeking an early hearing of the appeal. It is stated that appeal as well as early hearing application are pending consideration and disposal before the 1st respondent. Meanwhile, the amounts covered under Ext.P3 was sought to be recovered through Revenue Recovery steps initiated pursuant to Ext.P7 notice. Under such circumstances, the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. It is noticed that, since the statutory appeal is pending disposal before the appellate authority, it is for the petitioner to move before that authority seeking appropriate interim relief, in case steps of recovery is initiated pending disposal of the appeal. Therefore, I am of the view that the writ petition can be disposed WP(C) .4265/2011 2 of directing the petitioner to approach the appellate authority seeking appropriate interim relief. 2. Under the above circumstances, the writ petition is disposed of directing the petitioner to file application seeking stay before the 1st respondent, in Ext.P4 appeal, if the same has already been registered before that authority. If any such petition is filed before the 1st respondent, within a period of three weeks from today, the same shall be considered and disposed of, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of that petition. 3. It is the contention of the petitioner that the issue involved now stands covered in favour of the petitioner by virtue of an order passed by the appellate Tribunal, copy of which is produced as Ext.P6. Needless to say that while deciding the question regarding granting of interim relief the appellate authority shall take note of such order if any produced. 4. Till such time the direction as above is complied with by before the 1st respondent, recovery of the amounts covered under Ext. P3, which is now initiated on the basis of Ext.P7 notice, shall WP(C) .4265/2011 3 be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM,JUDGE pmn/