IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST DECEMBER 2010 / 30TH AGRAHAYANA 1932 WP(C).No. 37849 of 2010(E) -------------------------- PETITIONER(S): --------------- N.PAZHANISWAMY, MURUGANATHA POULTRY FARM, PATHAMNUMBER KALAM, VANNAMADA, PALAKKAD DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, PALAKKAD-678 001. 2. COMMERCIAL TAX OFFICER, CHITTUR, PALAKKAD DISTRICT, PIN-678 104. 3. THE DEPUTY COMMISSIONER (APPEALS), THEVARA, ERNAKULAM-682 015. 4. THE TAHSILDAR (REVENUE RECOVERY), CHITTUR, PALAKKAD-678 104. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.37849 of 2010-E ---------------------------------------- Dated this the 21st day of December, 2010. J U D G M E N T Aggrieved by Ext.P1 order imposing penalty as well as by Ext.P2 order finalising the assessment for the year 2007-08, the petitioner had preferred appeals before the 3rd respondent, as evidenced from Exts.P3(a) and P3(b) respectively. The appeals are filed along with applications seeking condonation of delay, as per Exts.P4(a) and P4(b). Exts.P5(a) and P5(b) are the stay petitions filed along with the appeals. According to the petitioner the appeals as well as the accompanying petitions are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps of recovery has now been initiated as per Ext.P6 notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeals. 2. Considering pendnecy of the statutory appeals before the 2nd respondent, I am of the view that the writ petition can be W.P(C) No.37849 of 2010-E 2 disposed of directing an expeditious disposal of the matter by that authority. 3. In the result, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Exts.P4(a) and P4(b) petitions filed seeking condonation of delay, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 4. If the delay is condoned and the appeals are registered, then the 3rd respondent shall consider and pass orders on Exts.P5(a) and P5(b) stay petitions, simultaneously. 5. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Exts.P1 and P2 orders, which is now initiated on the basis of Ext.P6, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 3rd respondent. Sd/- C.K.ABDUL REHIM, JUDGE //True Copy// ab P.A to Judge