IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH JUNE 2011 / 30TH JYAISHTA 1933 WP(C).No. 16488 of 2011(I) ------------------------------------ PETITIONER(S): ------------------------ M/S.DEEPA MATCH INDUSTRIES ERAVAKKAD P.O., KOLLANNUR, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, K.UNNI. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, PATTAMBI-679 306. 2. THE APPELLATE ASSISTANT COMMISSIONER, (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. BY GOVERNMNT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16488 of 2011(I) APPENDIX EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 17.01.2011 EXHIBIT P2: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 17.01.2011 EXHIBIT P3: TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 23.03.2011 EXHIBIT P4: TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 23.03.2011 EXHIBIT P5: TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 23.03.2011. EXHIBIT P6: TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 23.03.2011. EXHIBIT P7: TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 23.03.2011. EXHIBIT P8: TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 23.03.2011. EXHIBIT P9: TRUE COPY OF THE EARLY HEARING PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 23.03.2011. EXHIBIT P10: TRUE COPY OF THE EARLY HEARING PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 23.03.2011. EXHIBIT P11: TRUE COPY OF THE DEMAND NOTICE U/S.7 OF THE REVENUE RECOVERY ACT ISUED BY 3RD RESPONDENT FOR THE YEAR 2008-09 DATED 01.06.2011. EXHIBIT P12: TRUE COPY OF THE DEMAND NOTICE U/S.7 OF THE REVENU RECOVERY ACT ISUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 01.06.2011. //TRUE COPY// P.S. TO JUDGE MNS C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16488 of 2011 --------------------------------- Dated this the 20th day of June, 2011 JUDGMENT Aggrieved by Exts.P1 and P2 orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent, as evidenced from Exts.P3 and P4. The appeals were filed along with Exts.P5 and P6 petitions seeking condonation of delay. Exts.P7 and P8 are the stay petitions and Exts.P9 and P10 are the early hearing petitions filed along with the appeals. It is submitted that the appeals 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 appeals, coercive steps of recovery has now been initiated pursuant to Exts.P11 and P12 demand notices issued under the Kerala Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain the recovery steps till the disposal of the appeals. 2. Considering the fact that the statutory appellate authority WP(C) .16488/2011 2 is in seizin of the matter, I am of the view that the writ petition can be disposed of directing that authority to take expeditious steps for disposal . 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P5 and P6 delay condonation applications filed along with appeals, 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 appeals are registered, then the 2nd respondent shall consider and pass orders on Exts.P7 and P8 stay petitions, simultaneously. 4. Till such time orders are passed by the 2nd respondent, recovery of the amounts covered under Exts.P1 and P2, which is now initiated on the basis of Exts.P11 and P12 notices, 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) .16488/2011 3