IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 11TH FEBRUARY 2011 / 22ND MAGHA 1932 WP(C).No. 4567 of 2011(U) ---------------------------------- PETITIONER(S): ----------------------- M/S. NEST CONDIMENTS LTD., THENGODE P.O., EDACHIRA, KOCHI-21, REP. BY ITS DIRECTOR SAINUDEEN MOOPAN. BY ADV. SRI. BEJOY CHERIYAN RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, VAT SPECIAL CIRCLE (PRODUCE), MATTANCHERRY-682 013. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 011. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY-682 013. BY SENIOR GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SMT C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 4567 of 2011 --------------------------------- Dated this the 11th day of February, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced from Ext.P2. The appeal was filed along with Ext.P4 petition seeking condonation of delay. Ext.P3 is the stay petition filed along with the appeal. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps has now been initiated pursuant to Ext.P5 demand notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the statutory appellate authority is in seizin of the matter, I am of the view that the writ petition can be disposed of directing the appellate authority to take expeditious steps for disposal of the matter. WP(C).4567/2011 2 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 delay condonation application filed along with appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . If the delay is condoned and the appeal is registered, then the 2nd respondent shall consider and pass orders on Ext.P3 stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts 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 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).4567/2011 3