IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD MARCH 2011 / 12TH PHALGUNA 1932 WP(C).No. 6569 of 2011(U) -------------------------------------- PETITIONER(S): ------------------------ POULOSE KENNEDY, PROPRIETOR, NO.1 COLLECTIONS, M.G. ROAD, ERNAKULAM. BY ADV. SRI.C.A.SADASIVAN, SRI.JOY P.JOSE, SRI.C.V.SASI, SRI.K.JAYAMOHANAN PILLAI. RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2. COMMERCIAL TAX OFFICER, IVTH CIRCLE, OLD RLY. STATION ROAD, ERNAKULAM- 682 018. 3. DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PERUMANUR, ERNAKULAM- 682 015. 4. DY. TAHSILDAR (RR), TALUK OFFICE, KANAYANNUR, ERNAKULAM- 682 011. R1 TO R4 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.6569 of 2011 ------------------------------------------- Dated this the 3rd day of March, 2011 J U D G M E N T ---------------------- Against Ext.P1, P1(a) & P1(b) orders of assessments and Ext.P1(c), P1(d), P1(e) and P1(f) orders imposing penalty, the petitioner had preferred Ext.P2 series statutory appeals before the 3rd respondent. The appeals were filed along with Ext.P4 series petitions seeking condonation of delay and Ext.P3 series stay petitions. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps for recovery has now been initiated on the basis of Ext.P5 series demand notices issued under the provisions of the Kerala Revenue Recovery Act, 1968. Under such circumstances the petitioner seeks direction to restrain the coercive steps of recovery till the disposal of the appeals. 2. It is noticed that statutory appeals are pending disposal before the authority concerned. Hence I am of the view that the writ petition can be disposed of directing that authority to take expeditious steps to dispose of the matter. W.P.(C).6569/11 -2- 3. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P4 series applications filed seeking condonation of delay, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If delay is condoned and the appeals are registered, then the 3rd respondent shall consider and pass orders on Ext.P3 series stay petitions, simultaneously. 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext.P1 series orders of assessments, which is initiated pursuant to Ext.P5 series demand notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM, JUDGE. okb