IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 1ST DECEMBER 2010 / 10TH AGRAHAYANA 1932 WP(C).No. 35860 of 2010(F) -------------------------- PETITIONER(S): --------------- M/S.UNIQUE MARKETING, ALATHUPADAM ROAD, THIRUVANKULAM, REP. BY MANAGING PARTNER, MR.BIJU.T.V, S/O.LATE VARKEY THAVALACHALIL HOUSE, EZHIKARANADU P.O., PUTHENCRUZ. BY ADV. SRI.K.N.CHANDRABABU RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, THRIPUNITHURA, PIN-682 301. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, 682 011. 3. THE TAHSILDAR, TALUK OFFICE, MUVATTUPUZHA, 686 661. 4. THE VILLAGE OFFICER, MANEED VILLAGE, MUVATTUPUZHA TALUK, ERNAKULAM DISTRICT, PIN-686 661. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 35860 OF 2010 ------------------------------------- Dated this the 1st day of December, 2010 JUDGMENT Aggrieved by Exts.P5 and P6 orders of assessments, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Exts.P7 and P10. The appeals are filed along with petitions seeking condonation of delay as evidenced from Exts.P8 and P11. The petitioner had also filed stay petitions along with the appeals as evidenced from Exts.P9 and P12. It is stated that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Meanwhile, the respondents had initiated steps for recovery, on issuing Ext.P2 notice under Section 7 of the Kerala Revenue Recovery Act, without considering pendency of the appeal. Hence the Writ Petition is filed seeking direction to restrain the recovery steps till the disposal of the appeal. 2. Considering pendency of the appeal before the 2 WP(C) No. 35860/2010 statutory authority, I am of the view that the Writ Petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the Writ Petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P8 and P11 applications 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. If delay is condoned and the appeals are registered on the files, the 2nd respondent will consider and dispose of Exts.P9 and P12 stay petitions, simultaneously. 3. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Exts.P5 and P6, which is now initiated pursuant to Ext.P2 notice shall be kept in abeyance. 4. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE dnc