IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 30TH OCTOBER 2009 / 8TH KARTHIKA 1931 WP(C).No. 30982 of 2009(P) -------------------------- PETITIONER(S): --------------- SMT. PUSHPA DEVI, PROPRIETRIX, M/S. SAI ENTERPRISES, XL/8598, GOPAL BUILDING, T.D. ROAD, ERNAKULAM, COCHIN - 682 035. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, 2ND CIRCLE, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, COCHIN - 682 030. 4. THE ICICI BANK LTD., EMGEE SQUARE, M.G. ROAD, ERNAKULAM, COCHIN - 682 035. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30982 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of October, 2009 J U D G M E N T 1. Against Ext.P3 order of assessment pertaining to the year 2007-08, the petitioner had preferred Ext.P4 appeal before the 2nd respondent. The appeal was filed along with a petition seeking condonation of delay as evidenced by Ext.P5. The petitioner had also filed Ext.P6 stay petition along with the appeal seeking stay of collection of the disputed tax, pending disposal of the appeal. According to the petitioner the appeal as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that steps under Revenue Recovery Act have now been initiated without considering pendency of the appeal. Ext.P8 Prohibitory Order has been issued to the 4th respondent Bank, where the petitioner holds account. Through Ext.P9 notice the Bank was requested to realise W.P.(C)No. 30982 of 2009 -2- and forward an amount of Rs.1,56,043/-. Under such circumstances the petitioner is seeking directions for an early disposal of the appeal and till then to stay the recovery steps. 2. Heard counsel for the petitioner and Government Pleader appearing for the respondents. Since the matter is pending consideration before the statutory appellate authority, I am of the opinion that the said authority can be directed to dispose of the same. 3. Therefore the 2nd respondent is directed to consider and pass orders on Ext.P5 petition filed seeking condonation of delay, after affording 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 copy of this judgment. If the 2nd respondent is condoning delay in filing the appeal, then simultaneous orders shall be issued on Ext.P6 application for stay. 4. The respondents 1 to 3 are directed to keep in abeyance further steps for realisation of the amounts W.P.(C)No. 30982 of 2009 -3- covered under Ext.P3, till orders are issued by the 2nd respondent as directed above. The 4th respondent Bank shall permit operations in the account of the petitioner only after ensuring that the amount demanded under Ext.P9 notice is maintained as constant balance till orders are issued by the 2nd respondent as per above directions. 5. The 2nd respondent is directed to take steps for disposal of the appeal, if it is admitted after condoning delay, as early as possible. C.K. ABDUL REHIM JUDGE shg/