IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 15TH DECEMBER 2010 / 24TH AGRAHAYANA 1932 WP(C).No. 37370 of 2010(U) ---------------------------------------- PETITIONER(S): ------------------------ M/S. TOC H RETREAT, 29/166, NEAR TOC H SCHOOL, TOC H ROAD, VYTTILA, REPRESENTED BY ITS MANAGING PARTNER DR. K. VARGHESE. BY ADV. SMT.S.K.DEVI, SRI.SANTHOSH P.ABRAHAM. RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER (WC & LT) OFFICE OF THE DEPUTY COMMISSIONER DEPT. OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 37370 of 2010 --------------------------------- Dated this the 15th day of December, 2010 JUDGMENT Against Ext.P1 order of assessment completed with respect to the year 2007-08, the petitioner had filed statutory appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal, the petitioner had filed stay petition as evidenced from Ext.P3. It is submitted that the appeal and the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps has now been initiated on issuing Ext.P4 notice for realising amounts due, under the provisions of the Revenue Recovery Act. 2. Heard, the learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay WP(C) .37370/2010 2 petition 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 . 4. Till such time orders are passed by the 2nd respondent, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .37370/2010 3