IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 13TH MARCH 2008 / 23RD PHALGUNA 1929 W.P(C).No. 8162 of 2008(V) -------------------------------- PETITIONER: -------------- C.S.JAYADAS, AGED 35, S/O.SREEDHARAN EZHUTHASSAN, CHORAKATTU VALAPPIL HOUSE, VARADIYAM, AVANUR, THRISSUR, PARTNER M/S.CHEMMIPLAST INDUSTRIES, PERAMANGALAM, THRISSUR. BY ADV. SRI.G.SREEKUMAR (CHELUR) RESPONDENTS: ---------------- 1. THEDEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, THRISSUR. 3. THE DEPUTY TAHSILDAR, R.R. THRISSUR. 4. THE VILLAGE OFFICER, AVANUR VILLAGE OFFICE. 5. THE STATE OF KERALA, REP. BY THE FINANCE DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = W.P.(C) No. 8162 OF 2008 - V = = = = = = = = = = = = = = Dated this the 13th day of March, 2008 J U D G M E N T Ext. P2 is an appeal filed by the petitioner against Ext. P1 order of assessment. During the pendency of the appeal he apprehends revenue recovery proceedings and hence this writ petition has been filed. It is also stated that on a wrong advice, against the recovery pursuant to Ext. P1, a suit was filed before the Sub Divisional Magistrate as O.S. No. 1002/07 in which the petitioner has made deposit of the entire amount due in terms of Ext. p1 order of assessment. Ext. P4 is the demand draft for the amount deposited by the petitioner before the court. It is at that stage, this writ petition has been filed praying for a direction to the appellate authority to consider the appeal. 2. Though the petitioner may have made deposit as above, since the suit itself is not maintainable, the deposit made by the petitioner cannot be treated as a security provided to ensure realisation of the amount due in terms of Ext. P1. Taking into W.P.(C) No. 8162 of 2008 - 2 - account all the above facts this writ petition is disposed of directing that the 1st respondent shall dispose of Ext. P2 appeal as expeditiously as possible, at any rate within 8 weeks of production of a copy of this judgment. In the meantime, within 10 days from today, if the petitioner remits the amount as ordered in Ext. P1 order of assessment before the 2nd respondent, further proceedings for the recovery of the amount due in terms of Ext. P1 will stand stayed until the appeal is disposed of. ANTONY DOMINIC JUDGE jan/-