IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 14TH JUNE 2010 / 24TH JYAISTHA 1932 WP(C).No. 18327 of 2010(M) -------------------------- PETITIONER: --------------- T.V.VIPIN,M/S.KAIRALI STOCK SUPPLIERS, PERUMPAIKAD. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER,ETTUMANOOR. 2. DEPUTY COMMISSIONER(APPEALS), KOLLAM. 3. INSPG.ASST.COMMISSIONER: COM TAXES, KOTTAYAM. BY SRI.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 18327 of 2010-M ---------------------------- Dated this the 14th day of June, 2010. J U D G M E N T The petitioner is challenging the steps taken by the respondents issuing Ext.P4 notice for recovery of the amount stated as due under Ext.P1 order of assessment, which has already been subjected to challenge by filing Ext.P2 appeal along with Ext.P3 petition for stay, still pending consideration before the second respondent/appellate authority. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that, to have a finality; it is very much essential to have the appeal itself to be considered and disposed of and that similar Writ Petitions have been disposed by this Court, directing to deposit 1/3rd of the due amount and to furnish the security for the balance amount. 4. Taking note of the facts and circumstances, the second respondent is directed to consider and pass final orders on Ext.P2 appeal in accordance with law, of course after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate W.P(C) No. 18327 of 2010-M 2 within two months from the date of receipt of a copy of this judgment. It is made clear that all further coercive steps pursuant to Ext.P4 shall be kept in abeyance, on condition that the petitioner deposits 1/3rd of the disputed liability and furnishes security for the balance amount within two weeks. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab