IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH JUNE 2009 / 21ST JYAISHTA 1931 WP(C).No. 16159 of 2009(L) -------------------------- PETITIONER: --------------- M/S N.C. GARDENS & BEACH RESORT, ARIYALLUR, MALAPPURAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER N.C. BALAKRISHNAN BY ADV. MR. K.T.SHYAMKUMAR RESPONDENTS: --------------- 1. THE APPELLATE TRIBUNAL FOR COMMERICIAL TAXES, ADDITIONAL BENCH, PALAKKAD 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM 3. THE COMMERCIAL TAXES OFFICER (WC & LT), MALAPPURAM 4. THE INSPECTIVING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MANJERI BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 16159 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 11th day of June, 2009 JUDGMENT Assessment orders as well as the orders imposing penalty in respect of the assessment years 2002 - 2003, 2003 - 2004 and 2004 - 2005 are under challenge in Exts. P2 and P3 appeals preferred before the Appellate Tribunal, Additional Bench, Kozhikkode ,which are stated as transferred and now pending before the first respondent. Similar orders in respect of the assessment years 2005 - 2006 and 2006 - 2007 as borne by Ext.P7 and Ext.P8 are also pending before the first respondent. The case of the petitioner is that along with appeals, the petitioner has also preferred Exts.P4 and P5 petitions for stay in connection with Exts. P2 and P3 appeals and Exts.P9 and P10 petitions for stay in connection with Ext.P7 and Ext.P8 appeals. It is without any regard to the pendency of the above proceedings, that the 4th respondent is proceeding with the coercive steps under the Kerala Revenue Recovery Act, as evident from Ext.P13, which in turn is subjected to challenge in the present Writ Petition. 2. The learned counsel appearing for the petitioner submits that, in respect of the subject matter involved in Ext.P7 and Ext.P8 appeals the first appellate authority had already reduced the liability by 50% and the assessing authority was directed to recalculate the amount as WP (C) No. 16159 of 2009 : 2 : specified. The assessing authority is yet to pass appropriate orders thereon and it is without any regard to the reduction of the liability by 50% that Ext.P13 revenue recovery notice has been issued by the 4th respondent, taking the entire amount and extent as aforesaid, submits the learned counsel for the petitioner. 3. Heard the learned Government Pleader as well. 4. After considering the facts and figures, this Court finds that the matter can be disposed of, giving necessary direction to the first respondent. Accordingly, the first respondent is directed to consider and pass appropriate orders in the appeals and petitions for stay as aforesaid, in accordance with law, as expeditiously as possible, of course after giving an opportunity of hearing to the petitioner. It is made clear that, till appropriate orders are passed on Exts. P4 and P5 as well as on Exts. P9 and P10 petitions for stay, all further coercive steps pursuant to Ext.P13, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd