IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH DECEMBER 2010 / 17TH AGRAHAYANA 1932 WP(C).No. 36539 of 2010(N) --------------------------------------- PETITIONER: ------------------- T.KANNAN, KANNAN ENTERPRISES, KADAPPAKKADA, KOLLAM. BY SRI.V.CHITAMBARESH, SENIOR ADVOCATE, ADVS.SRI.T.C.SURESH MENON, SRI.JIBU P THOMAS, SRI.P.S.APPU, SRI.A.R.NIMOD, SRI. C.A. ANOOP. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOLLAM -691 001. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM- 691 001. R1 & R2 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 36539 of 2010 --------------------------------- Dated this the 8th day of December, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment completed with respect to the year 2004-05 the petitioner had preferred appeal before the 1st respondent as evidenced from Ext.P2. Along with the appeal the petitioner had preferred Ext.P3 stay petition and also Ext.P4 petition seeking an early hearing of the appeal. According to the petitioner the appeal as well as the accompanying applications are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that, without considering pendency of the appeal, the respondents had initiated coercive steps of recovery, on issuing Ext.P5 notice under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks direction to keep in abeyance all recovery steps till the disposal of the appeal. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering the fact that the matter is in seizin of the appellate authority, I am of the opinion that the writ WP(C) .36539/2010 2 petition can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P3 stay petition filed along with the appeal, 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 . 4. Till such time orders are passed by the 1st respondent, recovery of amount covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. 6. Needless to say that the 1st respondent shall take effective steps for disposal of the appeal at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .36539/2010 3