IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 31ST MARCH 2011 / 10TH CHAITHRA 1933 WP(C).No. 10413 of 2011(B) --------------------- PETITIONER : -------------------- M/S. NEST CONDIMENTS LIMITED, EDACHIRA, THENGODE P.O., KAKKANAD, ERNAKULAM, REP. BY ITS DIRECTOR SAINUDEEN MOOPPEN. BY ADV. SRI.SERGI JOSEPH THOMAS RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER, VAT SPECIAL CIRCLE (PRODUCE), COMMERCIAL TAXES, MATTANCHERY-682 002. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 030. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. R1 TO R3 BY GOVT. PLEADER SRI. V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 10413 of 2011 --------------------------------- Dated this the 31st day of March, 2011 JUDGMENT Aggrieved by Exts.P5 to P7 orders of assessment the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Exts.P8 to P10. The appeals were filed along with Exts.P8(c), P9(c) and P10(c) petitions seeking condonation of delay. Exts.P8(a), P9(a) and P10(a) are the stay petitions and Exts.P8(b), P9(b) and P10(b) are the early hearing petitions filed along with the appeals. 2. It is submitted that the appeals 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 appeals, coercive steps of recovery has now been initiated pursuant to Ext.P11 notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain the recovery steps till the disposal of the appeals. 3. Considering the fact that the statutory appellate authority WP(C) .10413/2011 2 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. 4. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P8(c),P9(c) and P10(c) delay condonation applications filed along with the appeals, 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 appeals are registered, then the 2nd respondent shall consider and pass orders on Exts.P8(a), P9(a) and P10(a) stay petitions, simultaneously. 5. Till such time orders are passed by the 2nd respondent, recovery of the amounts covered under Exts.P5 to P7, which is now initiated on the basis of Ext.P11 notice, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .10413/2011 3