IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 32837 of 2010(D) -------------------------- PETITIONER(S): --------------- SRI.A.ABDUL SAMAD, PROPRIETOR, PLAVILA PROVISIONS, THEMPAMOODU, NEDUMANGAD, TRIVANDRUM DISTRICT. BY ADV. SRI.E.P.GOVINDAN SRI.P.VISWAMBHARAN SMT.G.DEEPA RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, NEDUMANGAD, TRIVANDRUM DISTRICT - 695001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, TRIVANDRUM DISTRICT - 695001. 3. THE DEPUTY TAHSILDAR (RR), NEDUMANGAD TALUK, TRIVANDRUM DISTRICT - 695001. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, 695001 TRIVANDRUM SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 32837 OF 2010 ------------------------------------- Dated this the 28th day of October, 2010 JUDGMENT Aggrieved by Exts.P2 and P2(a) revised orders of assessments, the petitioner had preferred Exts.P3 and P3 (a) appeals before the second respondent. The appeals are filed along with petitions seeking condonation of delay, as per Exts.P4 and P4(a). Exts.P5 and P5(a) are the stay petitions filed along with the appeals. It is submitted that the appeals and the accompanying applications are pending disposal before the second respondent. Grievance of the petitioner is that recovery steps has now been initiated on the basis of Ext.P1 notice, without considering pendency of the appeals. 2. Heard learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to expedite the matter. 2 WP(C) No. 32837/2010 3. The Writ Petition is accordingly disposed of directing the second respondent to consider and pass orders on Exts.P4 and P4(a) petitions filed seeking condonation of delay, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. If the delay is condoned and the appeals are registered, the second respondent will then consider and pass orders on Exts.P5 and P5 (a) stay petitions, simultaneously. 5. Till such time orders are passed by the second respondent as directed above, recovery of amounts covered under Exts.P2 and P2(a) which is now initiated pursuant to Ext.P1 notice shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the second respondent. C.K. ABDUL REHIM JUDGE dnc