IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 27TH JANUARY 2011 / 7TH MAGHA 1932 WP(C).No. 2778 of 2011(V) -------------------------------------- PETITIONER(S): ----------------------- M/S.UNI LINE, THAVAKKARA, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, SHRI.SIYAD.K.P. BY ADVS. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAX OFFICE, KANNUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR-670 002. R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 2778 of 2011 --------------------------------- Dated this the 27th day of January, 2011 JUDGMENT The limited prayer in this writ petition is to restrain coercive steps of recovery on the basis of Exts.P2 First Appellate order for a short period, on the premise that the petitioner is intending to file further appeal before the Appellate Tribunal. According to the petitioner, Ext.P2 order was served on the petitioner only on 17.1.2011 and even the period stipulated for filing further appeal is not over. 2. Considering the limited prayer and the facts and circumstances, I am of the view that interest of justice will be served by restraining coercive steps of recovery for a short time, in order to facilitate the petitioner to seek remedy by filing appeal and to seek appropriate interim relief. 3. In the result, the writ petition is disposed of directing the respondents to restrain from recovering the amounts covered under Ext.P1 order of assessment, which now stands confirmed WP(C) .2778/2011 2 through Ext. P2 First Appellate order, for a period of one month from today. pmn/ C.K.ABDUL REHIM,JUDGE