IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 27TH JANUARY 2011 / 7TH MAGHA 1932 WP(C).No. 2749 of 2011(P) -------------------------------------- PETITIONER(S): ----------------------- M/S.PANORAMA PACKLINES,MUTTAMBALAM, KOTTAYAM,REP.BY ITS PARTNER SRI.P.I.ABRAHAM. BY ADVS. SRI.ANIL D. NAIR SRI.PREM NAVAZ RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, SECOND CIRCLE, CIRCLE ,KOTTAYAM.PIN- 686 001 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT,SALES TAX COMPLEX, ERNAKULAM.PIN- 682 016 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM.686 001 4. THE STATE OF KERALA,REP.BY ITS SECRETARY (TAXES),SECRETARIAT, THIRUVANANTHAPURAM.695 001 R1 TO R4 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 2749 of 2011 --------------------------------- Dated this the 27th day of January, 2011 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 Ext.P4 petition seeking condonation of delay. Ext.P3 is the stay petition and Ext.P5 is the early hearing petition filed along with the appeal. It is submitted that the appeal as well as the accompanying applications are pending consideration before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps has now been initiated pursuant to Ext.P6 demand notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain recovery steps till the disposal of the appeal. 2. Considering the fact that the 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 WP(C) .2749/2011 2 for disposal of the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 delay condonation application filed along with appeal, 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 appeal is registered, then 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, which is now initiated on the basis of Ext.P6 notice shall be 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) .2749/2011 3