IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST DECEMBER 2010 / 30TH AGRAHAYANA 1932 WP(C).No. 37822 of 2010(C) -------------------------- PETITIONER(S): --------------- M/S.NEEMA BUILDERS,PATHANAMTHITTA, REPRESENTED BY T.M.MATHAI,MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER(WC & LT), PATHANAMTHITTA-689 645. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,KOLLAM - 691 001. 3. TAHSILDAR (REVENUE RECOVERY), PATHANAMTHITTA-689645. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.37822 of 2010-C ---------------------------------------- Dated this the 21st day of December, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment, the petitioner had approached the statutory appellate authority, the 2nd respondent herein, by filing Ext.P2 appeal. Ext.P3 is the stay petition filed along with the appeal. According to the petitioner, the appeal as well as the accompanying application is pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated as per Exts.P4 and P5 notices issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeals. 2. Considering pendnecy of the statutory appeal before the 2nd respondent, I am of the view that the writ petition can be disposed of directing expeditious disposal of W.P(C) No.37822 of 2010-C 2 the matter by that authority. 3. In the result, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed on the stay petition as directed above, recovery of amounts covered under Ext.P1 order, which is now initiated on the basis of Exts.P4 and P5, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.37822 of 2010-C 3