IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD DECEMBER 2010 / 12TH AGRAHAYANA 1932 WP(C).No. 36251 of 2010(F) -------------------------------------- PETITIONER: ------------------- M/S.KATTUMADAM STEELS, IRON AND STEEL DEALER, KUTHUPARAMBA, REPRESENTED BY ITS MANAGING PARTNER K.P.SHAMSUDEEN. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER - II, KUTHUPARAMBA, PIN – 670 101. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE, PIN – 673 001. 3. INSPECTING ASSISTANT COMMISSIONER, KANNUR, PIN – 670 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 36251 of 2010 --------------------------------- Dated this the 3rd day of December, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. The appeal was filed along with a petition seeking condonation of delay. Ext.P3 is the stay petition filed along with the appeal. It is submitted that the appeal 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 appeal, coercive steps of recovery is now being pursued. 2. Considering the fact that the statutory appellate authority 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 of the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on the delay condonation application filed along with appeal, after affording WP(C).36251/2010 2 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 appeal is registered, the 2nd respondent shall consider and pass orders on Ext.P3 stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent, recovery of the amount covered under Ext.P1 shall be kept in abeyance. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).36251/2010 3