IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 17TH JUNE 2011 / 27TH JYAISHTA 1933 WP(C).No. 16351 of 2011(T) ----------------------------------------- PETITIONER(S): ------------------------- M/S.DEVICOLAM DISTILLERIES LTD., PARAKKAMUGHAL, KUSUMAGIRI, KAKKANAD, REPRESENTED BY ITS CHIEF OPERATING OFFICER SRI.J.R.ANANTHARAMAN. BY ADVS. SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH. RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER-1, IIND CIRCLE, MATTANCHERRY - 682 005. 2. THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM - 682 016. 3. INSEPCTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY - 682 005. 4. THE STATE OF KERALA, REPRESENTED 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 17/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.16351/2011 T APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ORDER DTD. 18/03/2011 FOR THE YEAR 2004-05 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P2: COPY OF THE ORDER DTD. 30/03/2011 FOR THE YEAR 2005-06 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P3: COPY OF THE ORDER DTD. 30/03/2011 FOR THE YEAR 2006-07 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P4: COPY OF THE APPEAL FOR THE YEAR 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P5: COPY OF THE APPEAL FOR THE YEAR 2005-06 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P6: COPY OF THE APPEAL FOR THE YEAR 2006-07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P7: COPY OF THE STAY PETITION FOR THE YEAR 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P8: COPY OF THE STAY PETITION FOR THE YEAR 2005-06 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P9: COPY OF THE STAY PETITION FOR THE YEAR 2006-07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P10: COPY OF THE REVENUE RECOVERY NOTICE DTD. 8/06/2011 ISSUED TO THE PETITIONER BY THE THIRD RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16351 of 2011 --------------------------------- Dated this the 17th day of June, 2011 JUDGMENT Against Exts.P1 to P3 orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P4 to P6. Along with the appeals, the petitioner had filed stay petitions as evidenced from Exts.P7 to P9. It is submitted that the appeal as well as the stay petitions are pending consideration and disposal before the 2nd 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.P10 notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P7 to P9 stay WP(C).16351/2011 2 petitions filed along with the appeals, 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 . 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Exts.P1 to P3, which is now initiated on the basis of Ext.P10 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).16351/2011 3