IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 1ST DECEMBER 2010 / 10TH AGRAHAYANA 1932 WP(C).No. 35883 of 2010(I) -------------------------- PETITIONER: ------------------- PRATAP SIMHAN, PROPRIETOR, M/S.ALIGN BUILDERS, B 23, ASOKA APARATMENTS MARINE DRIVE, KOCHI-31 BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER(WC) O/O.THE DEPUTY COMMISSIONER, DEPT.OF COMMERCIAL TAXES, ERNAKULAM, KOCHI 30. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, KOCHI 30. 3. THE INSPECTING ASST.COMMISSIONER DEPT.OF COMMERCIAL TAX 4ERNAKUALM,KOCHI-30 BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 35883 OF 2010 ------------------------------------ Dated this the 1st day of December, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. Along with appeal the petitioner had also preferred stay petition as per Ext.P3. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. It is also stated that the petitioner had effected various payments as evidenced from Ext.P4 series receipts, towards the tax amount due under Ext.P1. 2. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps has now been initiated pursuant to Ext.P5 notice issued under Section 7 of the Kerala Revenue Recovery Act. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2 WP(C) No. 35883/2010 3. Considering pendency of the matter before the statutory appellate authority, I am of the view that the said authority can be directed to dispose of the matter on an early basis. 4. Accordingly the Writ Petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, 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. While considering the stay petition, the appellate authority shall also take note of payments already effected by the petitioner. 5. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P5 notice, shall be kept in abeyance. 4. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE dnc