IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 1ST JUNE 2010 / 11TH JYAISTHA 1932 WP(C).No. 16696 of 2010(J) -------------------------- PETITIONER: --------------- KODAMBI AGENCIES, HIGHWAY COMPLEX, KAIPPAMANGALAM, REP. BY MANAGING PARTNER, K.A.SALAHUDDEEN. BY ADV. MR. P.RAGHUNATH MR. PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. SALES TAX OFFICER, KODUNGALLUR. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 3. INSPG. ASST. COMMISSIONER, COMMERCIAL TAXES, IRINJALAKUDA. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 16696 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 01st of June, 2010 JUDGMENT The petitioner is aggrieved of the delay in finalizing Ext.P3 statutory appeal, preferred along with Ext.P4 petition for stay, against the impugned Ext.P2 assessment order passed by the first respondent. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings before the second respondent, coercive steps are being pursued by third respondent, as borne by Ext. P5 Revenue Recovery notice, which hence is under challenge in this Writ Petition. 2. The learned Counsel for the petitioner submits that similar matters have already been disposed of by this Court giving appropriate direction to consider the appeal itself and pass final orders thereon, subject to the condition that 1/3rd of the due amount is satisfied. 3. Heard the learned Government Pleader as well 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Ext.P2 appeal as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment. The recovery proceedings shall be kept in abeyance till such time, subject to the condition that the petitioner satisfies 1/3rd of the disputed amount and furnishes security for the balance amount within two weeks. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd