IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH MARCH 2011 / 9TH CHAITHRA 1933 WP(C).No. 10057 of 2011(F) -------------------------- PETITIONER(S): --------------- SAJI V.EAPEN, 13/808, SAJI NIVAS, COCHIN UNIVERSITY P.O., PIN-682 022. (DIRECTOR OF SURYA COMPUTERS PVT. LTD. (DEFUNCT), VELUKARAN BUILDINGS, KOCHI-18). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, ERNAKULAM-682 015. 2. INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. TAHSILDAR (R.R.), KANAYANNUR TALUK, KOCHI-682 011. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.10057 of 2011 ------------------------------- Dated this the 30th day of March, 2011. J U D G M E N T Aggrieved by Ext.P2 order imposing penalty, the petitioner had preferred Ext.P4 appeal before the 4th respondent. Ext.P4(a) is the stay petition filed along with the appeal. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps have now been initiated on the basis of Ext.P1 notice issued under the revenue recovery proceedings. Hence the petitioner seeks interference of this Court. It is also contended that the 1st respondent had initiated steps for assessment based on the order imposing penalty and Ext.P3 notice was issued in this regard. The petitioner further seeks direction to keep in abeyance finalisation of the assessment pending disposal of the appeal. 2. Considering pendency of the matter before the appellate authority, I am of the view that, a direction can 2 W.P.(C).No.10057 of 2011 be issued to that authority to take appropriate steps. 3. Therefore, the writ petition is disposed of directing the 4th respondent to consider and pass orders on Ext.P4(a) stay petition, 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. Till such time orders are issued on the stay petition, recovery of amounts covered under Ext.P2, which is now initiated pursuant to Ext.P1, shall be kept in abeyance. 5. There will be a further direction to the 4th respondent to consider and dispose of Ext.P4 appeal, at the earliest possible, at any rate within a period of 2 months from the date of receipt of a copy of this judgment, once the interim application is disposed of and the petitioner complies with the conditions, if any imposed. The 1st respondent is directed to restrain from 3 W.P.(C).No.10057 of 2011 finalising the proceedings of assessment, till the appeal is disposed of as directed above. C.K.ABDUL REHIM, Judge ami/