IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH APRIL 2011 / 16TH CHAITHRA 1933 WP(C).No. 11016 of 2011(B) --------------------------------------- PETITIONER: ------------------- K.C.ALAGIRI, K.C.A. MILK PRODUCTS, UMAYANALLOOR, KOLLAM. BY SRI.V.CHITAMBARESH, SENIOR ADVOCATE, ADVS. SRI.T.C.SURESH MENON, SRI.JIBU P THOMAS, SRI.P.S.APPU, SRI.C.A.ANOOP, SRI.MATHEWS RAJU. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONR (APPEALS), KOLLAM – 691 001. 2. THE COMMERCIAL TAX OFFICER, CHATHANNOOR, KOLLAM. R1 & R2 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 11016 of 2011 --------------------------------- Dated this the 6th day of April , 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner had preferred appeal before the 1st respondent, as evidenced from Ext.P2. Petitioner had filed an application seeking for early hearing of the appeal, as per Ext.P3. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated on the basis of Ext.P4 notice and hence the petitioner seeks interference of this court. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Since the statutory appeal is pending before the 1st respondent, it is for the petitioner to seek appropriate interim relief against recovery from that authority. I am of the view that if the petitioner makes any such attempt, the first respondent can be directed to consider the same. 3. under the above circumstances, the writ petition is disposed of directing the petitioner to approach the 1st WP(C) .11016/2011 2 respondent seeking interim stay, if Ext.P2 appeal is already registered before that authority. If any petition is filed seeking interim stay pending disposal of the appeal, the same shall be considered and appropriate order shall be issued, 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 such application. 4. In order to facilitate the petitioner to approach the appellate authority seeking interim relief, coercive steps of recovery initiated pursuant to Ext.P4 shall be kept in abeyance for a period of six weeks from today. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .11016/2011 3