IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH JUNE 2009 / 15TH JYAISHTA 1931 WP(C).No. 15636 of 2009(Y) -------------------------- PETITIONER(S): --------------- M/S PALAKKAD RUBBER PVT. LTD,, NIDA, KANJIKOD, PALAKKAD REPRESENTED BY ITS MANAGING DIRECTOR V.H. NOORSALAM, AGED 58 YEARS, S/O HUSSAIN KHAN, VELLATHOTTAM HOUSE, ERATTUPETTA. BY ADV. MR. T.M.ABDUL LATHEEF RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD. 2. COMMERCIAL TAX OFFICER, II CIRCLE, PALAKKAD 3.INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD BY GOVERNMENT PLEADER MR. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 5/6/2009, THE COURT ON 05/06/2009 DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 15636 OF 2009 ......................................................................... Dated this the 5h June, 2009 J U D G M E N T Aggrieved by Ext. P1 assessment order passed by the second respondent, the petitioner has already preferred Ext.P2 appeal before the first respondent, where, it is stated as pending. It is the case of the petitioner that at the time of filing the appeal, there were no coercive steps against him and it was all of a sudden that revenue recovery steps have been resorted to at the instance of the third respondent, as evident from Ext.P3. 2. The learned counsel for the petitioner submits that immediate steps have been taken to move a petition for stay before the first respondent, but it is stated that the appeal records will have to be got transferred from the place where it was filed (at Ernakulam) and hence it may take sometime; which in turn will adversely the rights and interests of the petitioner and this made him to approach this Court by filing the present Writ Petition. W.P.(C) No. 15636 OF 2009 2 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the first respondent is hereby directed to consider and pass appropriate orders on Ext.P2 memorandum of appeal in accordance with law, of course, after giving an opportunity of hearing to the petitioner , as expeditiously as possible, subject to the condition that the petitioner deposits 30% of the amount due within two weeks. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk