IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH SEPTEMBER 2009 / 18TH BHADRA 1931 WP(C).No. 25527 of 2009(I) -------------------------- PETITIONER(S): --------------- JAMES JOSEPH, AGED 46, S/O.JOSEPH, KUNNATHU, SANTHOSH KAVALA, MUKKOOTTUTHARA POST, ERUMELI, KOYYAYAM DISTRICT. BY ADV. SRI.P.A.MOHAMMED SHAH SRI.P.H.SHAJAHAN RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM. 2. INTELLIGENCE OFFICER (I/C OF IB) OFFICE OF INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PATHANAMTHITTA. 3. SECRETARY, VENKURIJI SERVICE CO-OPERATIVE BANK, NO.3023, MUKKOOTTUTHARA P.O., KOTTAYAM DISTRICT. 4. DEPUTY TAHSILDAR (H.QUARTERS) TALUK OFFICE, RANNI. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. --------------------------------- WP(C) NO. 25527 OF 2009 ----------------------------------- Dated this the 9th day of September, 2009 J U D G M E N T 1. Against Ext.P2 order of penalty the petitioner had filed Ext.P4 appeal and P5 stay application before the first respondent. Complaint of the petitioner is that pending consideration and disposal of the appeal and the stay application, Revenue Recovery steps are now initiated as evidenced by Ext.P8 notice for realisation of amount covered under Ext.P2 order. Hence the petitioner is seeking direction for disposal of the appeal and also directions to keep in abeyance the recovery till then. 2. Having considered the facts and circumstances, the Writ Petition is disposed of directing the first respondent to consider and dispose of Ext.P5 stay application as well as Ext.P4 appeal as early as possible. The first respondent shall pass orders on Ext.P5 stay petition after affording opportunity of hearing to the petitioner at the earliest, at any rate, within a period of three weeks from the date of receipt of a copy of this judgment. The respondents are directed to keep in abeyance all further steps of recovery for collection of the amounts covered under Ext.P2 order of penalty pursuant to Ext.P8 notice, till orders are passed on Ext.P5 stay WPC NO.25527/2009 2 petition. 3. It is made clear that, the petitioner is at liberty to make the appellate authority convinced of payments if any made against the impugned order and if any such evidence is produced, the first respondent shall take into consideration of such payments while passing the interim order. C.K. ABDUL REHIM JUDGE dnc