IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 30TH OCTOBER 2009 / 8TH KARTHIKA 1931 WP(C).No. 30839 of 2009(Y) -------------------------- PETITIONER(S): --------------- ACHUTHAN, S/O.RAMANKUTTY, AGED 74 YEARS, ARUKANDATHL HOUSE, ELATHUR AMSOM DESOM, KOZHIKODE DISTRICT. BY ADV. SRI.RAFFEEKH KOTTAKKAL RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, KOZHIKODE DISTRICT, KOZHIKODE. 3. THE DEPUTY TAHSILDAR (R.R.) KOZHIKODE, KOZHIKODE DISTRICT. 4. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHKODE. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30839 OF 2009 ------------------------------ Dated this the 30th day of October, 2009 J U D G M E N T ---------------------- 1. With respect to order imposing penalty pertaining to the years 2005-06 and 2006-07, the petitioner had filed appeals as evidenced by Ext.P2, before the 4th respondent- statutory appellate authority. It is stated that, along with the appeals the petitioner had also filed applications seeking early hearing. According to the petitioner the appeals as well as the early posting petitions are pending consideration and disposal before the 4th respondent. Grievance of the petitioner is that without considering pendency of the appeals, recovery steps have now been initiated pursuant to notices issued under Ext.P1 series. Hence the petitioner is seeking direction for early disposal of the appeals and till then to keep in abeyance the recovery steps. 2. Having considered facts and circumstances, I am of the opinion that since statutory appeals are pending before the 4th respondent, it is for the petitioner to approach that authority seeking stay against recovery steps. Therefore this writ petition is disposed of directing the petitioner to move stay application before the 4th respondent in Ext.P2 appeals, within a period of six W.P.(C).30839/09-Y 2 weeks from today. The 4th respondent is directed to consider and dispose of such stay applications if filed, and if the appeals are validly instituted, after affording opportunity of hearing to the petitioner as early as possible, at any rate within one month from the date of filing of such stay petition. 3. In order to facilitate the petitioner to approach the 4th respondent, with stay petition further coercive steps of recovery initiated pursuant to Ext.P1 series notice are directed to be kept in abeyance for a period of two months. C.K.ABDUL REHIM, JUDGE. okb