IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 15TH DECEMBER 2010 / 24TH AGRAHAYANA 1932 WP(C).No. 37287 of 2010(I) -------------------------------------- PETITIONER(S): ------------------------ M/S.MASTER STEELS, PPM ROAD, PUNALOOR, REPRESETNED BY ITS MANAGING PARTNER SRI.M.KHURAISHY BY ADVS. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, KOTTARAKKARA- 691 506 2. THE DEPUTY COMMISSIONER (APPEALS) KOLLAM. PIN- 691001 3. INSPECTING ASSISTNAT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,KOTTARAKKARA PIN- 691 506. 4. THE STATE OF KERALA, REP.BY ITS SECRETARY(TAXES) SECRETARIAT, THIRUVANANTHAPURAM.PIN- 695001 R1 TO R4 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.37287 of 2010 ------------------------------------------- Dated this the 15th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. Ext.P3 is the stay petition filed along with the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated on issuing Ext.P4 revenue recovery notice, under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeal I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P3 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. W.P.(C).37287/10-I -2- 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 which is now initiated pursuant to Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb