IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH APRIL 2011 / 21ST CHAITHRA 1933 WP(C).No. 10540 of 2011(N) ---------------------------------- PETITIONER(S): ------------------- P.K. RAJAN, PROPRIETOR, PERAVOOR TRADERS, PERAVOOR, KUTHUPARAMBA. BY ADVS. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER, KUTHUPARAMBA - 670 643. 2. THE SECRETARY, KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, MARIYAMBI BUILDING, CHEROOTTY ROAD, KOZHIKODE - 673 032. 3. THE SPECEIAL DEPUTY TAHSILDAR (REVENUE RECOVERY), HOSDURG - 671 315. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.10540 of 2011 ------------------------------- Dated this the 11th day of April, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment, which is confirmed through Ext.P2 order of the first appellate authority, the petitioner had preferred further appeal before the 2nd respondent, as evidenced from Ext.P3. The appeal was filed along with a delay condonation application, as per Ext.P4. In the meanwhile, on the basis of the revised order of assessment issued, recovery steps are now being pursued. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Since the matter is in seizin of the appellate authority, I am of the view that, this writ petition can be disposed of by issuing a direction to the appellate authority for an early consideration of the second appeal. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent Tribunal to consider and pass orders on Ext.P4 delay condonation application, after affording an 2 W.P.(C).No.10540 of 2011 opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 1 month from the date of receipt of a copy of this judgment. If the delay is condoned and the appeal is registered, the petitioner will be at liberty to seek appropriate interim relief by moving stay petition. 4. If any such application seeking stay is made, the 2nd respondent shall pass orders on the same simultaneously, without any further delay. 5. Till such time orders are passed by the 2nd respondent, recovery of amounts covered under Ext.P1, which is revised through Ext.P5, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, Judge ami/