IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH DECEMBER 2010 / 17TH AGRAHAYANA 1932 WP(C).No. 36620 of 2010(B) --------------------------------------- PETITIONER: ------------------- NAZEER JAMAL, S/O.JAMAL, AGED 40 YEARS, VALIYAVEETTIL HOUSE, S.R.M.ROAD, ERNAKULAM, COCHIN-682 012, PROPRIETOR, M/S.INTERIO, POTTAKUZHY ROAD, KOCHI-12. BY ADV. SRI.K.A.MANZOOR ALI. RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER (IB), OFFICE OF THE DEPUTY COMMISSIONER (INT.) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN-24. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN-24. R1 & R2 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 36620 of 2010 --------------------------------- Dated this the 8th day of December, 2010 JUDGMENT Aggrieved by Exts.P1 to P3 orders of assessment with respect to the years 2006-07, 2007-08 and 2008-09, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced from Exts.P4 to P6. Along with the appeals the petitioner had also filed stay petitions as evidenced from Exts.P7 to P9. It is submitted that appeals as well as stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps are now being pursued for realising the amounts covered under Exts.P1 to P3, by resorting to provisions of the Revenue Recovery Act. Hence the petitioner seeks direction to restrain the recovery of amounts covered under the impugned assessment, till the disposal of the appeals. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory WP(C) .36620/2010 2 appeals before the appellate authority, I am of the view that the writ petition can be disposed of directing the 2nd respondent to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P7 to P9 stay petitions 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. 4. Till such time orders are passed as directed above, recovery of the amount covered under Exts.P1 to P3 orders of assessment shall be be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .36620/2010 3