IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND SEPTEMBER 2010 / 31ST BHADRA 1932 WP(C).No. 29035 of 2010(D) -------------------------- PETITIONER(S): --------------- JITENDRAKUMAR H MUTHALIYA, PROPRIETOR, YASH JEWELLERS, MUMBAI. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER (AA), COM.TAXES, KOZHIKODE 673006. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE 673006. 3. TAHSILDAR, GOVERNMENT DUES RECOVERY, OFFICE OF THE COLLECTOR, MUMBAI CITY, GOVERNMENT DUES RECOVERY SECTION, OLD CUSTOMS HOUSE, FORT MUMBAI-400023. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 29035 OF 2010 ----------------------------------- Dated this the 22nd day of September, 2010 JUDGMENT Aggrieved by Ext.P4 assessment, the petitioner had preferred statutory appeal accompanied by stay petition, before the 2nd respondent, as per Exts.P5 and P6 respectively. It is stated that the 2nd respondent had conducted hearing on the appeal on 13.09.2010 on the basis of Ext.P7 posting notice, and the appeal stands reserved for passing orders. Grievance of the petitioner is that now coercive steps of recovery are being pursued on the basis of Ext.P8 notice, even before orders are passed on the appeals. 2. Submission of the petitioner that the appeal was heard in full on 13.09.2010 and the petitioner does not require any further hearing, is recorded. Considering facts and circumstances as stated above, I am of the opinion that recovery steps can be restrained till orders are passed on Ext.P5 appeal. 3. In the result, the Writ Petition is disposed of directing the 2nd respondent to pass orders on Ext.P5 appeal, which was heard on 13.09.2010, at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed as directed above, all 2 WP(C) No. 29035/2010 further proceedings of recovery initiated pursuant to Ext.P8 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 dnc