IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 11TH AUGUST 2010 / 20TH SRAVANA 1932 WP(C).No. 24951 of 2010(T) -------------------------- PETITIONER: --------------- K.M.PARIMALA, PROPRIETOR, VINEETH AGENCIES, GURUVAYOOR. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, KUNNAMKULAM-680 503. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 015. SR.GOVT.PLEADER, C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------------------ W.P.(C) No.24951 OF 2010 ------------------------------------ Dated this the 11th day of August, 2010 J U D G M E N T ~~~~~~~~~~~ The petitioner is stated as aggrieved of the coercive proceedings being pursued under the Revenue Recovery Act, inspite of the fact that the statutory appeal as well as the stay petition are pending before the concerned appellate authority. Challenging Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal along with Ext.P3 petition for stay and Ext.P4 arrear notice has been issued in the meanwhile, which made the petitioner to approach this Court. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader. 3. It is brought to the notice of this Court, that when similar matters came up for consideration, taking note of the nature of the contentions raised, this Court directed the appellate authority to finalise the appeals themselves, so as to put a quietus to the issue involved. In the said circumstance, W.P.(C) No.24951/2010 2 the 2nd respondent is directed to consider and pass final orders on Ext.P2 appeal, in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is also made clear that further coercive steps pursuant to Ext.P4 shall be kept in abeyance on condition that the petitioner satisfies 1/3rd of the disputed liability and furnishes security for the balance amount within two weeks. The Writ Petition is disposed of as above. (P.R.RAMACHANDRA MENON, JUDGE) ps/12/8