IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH MARCH 2010 / 28TH PHALGUNA 1931 WP(C).No. 9304 of 2010(K) ------------------------- PETITIONER(S): ------------------------ MESSRS. ALANKAR ELITE INN PVT. LTD., OPP. RAILWAYS STATION, ALUVA REPRESENTED BY ITS AUTHORISED SIGNATORY, K.R. SURAJ. BY ADV. MR.A.KUMAR RESPONDENT(S): ------------------------ 1. THE DY. COMMISSIONER OF APPEALS, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, ALUVA. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, COCHIN-682002. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 9304 of 2010-K ---------------------------- Dated this the 19th day of March, 2010. J U D G M E N T Being aggrieved of Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal before the first respondent, along with Ext.P3 petition for stay and also accompanied by Ext.P4 petition for early hearing of the appeal. 2. The grievance of the petitioner is that, without any regard to the pendency of the proceedings, the respondents have issued Ext.P5 notice under the Kerala Revenue Recovery Act, which hence is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, as projected in the Writ Petition and also after hearing the persuasive submission made from the part of the learned counsel for the petitioner, this Court finds it fit and proper to direct the first respondent/appellate authority to consider Ext.P2 appeal itself on merits and pass appropriate orders, in accordance with law. 5. Accordingly, the first respondent is directed to consider W.P(C) No. 9304 of 2010-K 2 and pass appropriate orders on Ext.P2 appeal, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. It is made clear that, till appropriate orders are passed on Ext.P2 appeal, all further proceedings pursuant to Ext.P5 shall be kept in abeyance, on condition that the petitioner deposits a sum of Rs.9 lakhs on or before the 31st of this month. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab W.P(C) No. 9304 of 2010-K 3