IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH MARCH 2011 / 25TH PHALGUNA 1932 WP(C).No. 7813 of 2011(B) -------------------------------------- PETITIONER(S): ------------------------- M. VEERANKUTTY YEM VEE TRADERS, RAMANATTUKARA, KOZHIKODE DISTRICT. BY ADV. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): -------------------------- 1. ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-1, KOZHIKODE-673 001 . 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 001. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.7813 of 2011 ------------------------------------------- Dated this the 16th day of March, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 and P1(a) orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Ext.P2 and P2(a). It is stated that the appeals were posted for hearing on 6.9.2010 and on 31.1.2011, as evidenced from Ext.P4 and P4 (a) posting notices, and the appeals were fully heard by the 2nd respondent on that date. It is stated that the matter now stands reserved for pronouncing orders. Meanwhile, the petitioner was threatened with coercive steps of recovery, without considering pendency of the appeal. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeals. 2. Since it is submitted that the statutory appeals were already heard by the appellate authority and that the petitioner does not require any further hearing on the appeals, I am of the view that interest of justice will be W.P.(C).7813/11 -2- protected if a direction is issued to the appellate authority to pass orders on the appeals at the earliest, and till then to restrain the recovery steps. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to pass orders on Ext.P2 and P2(a) appeals which were heard on 6.9.2010 and on 31.1.2011, at the earliest possible, at any rate within a period of three weeks from the date of receipt of a copy of this Judgment. 4. Till such time appeals are disposed of as directed above, recovery of amounts covered under Ext.P1 and P1(a) orders shall be kept in abeyance. The petitioner will produce a copy of this Judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb