IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 21ST JANUARY 2011 / 1ST MAGHA 1932 WP(C).No. 2192 of 2011(Y) --------------------------------------- PETITIONER(S): ----------------------- JOHNY JOSEPH, MANAGING PARTNER M/S. J & J GRANITES AND MARBLES KUMARANELLOR, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): -------------------------- 1. INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES DEPARTMENT, KOTTAYAM- 686 575. 2. COMMERCIAL TAX OFFICER FIRST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM- 686 575. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PERUMANOOR P.O., KOCHI- 682 015, ERNAKULAM DIST. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.2192 of 2011 ------------------------------------------- Dated this the 21st day of January, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 3rd respondent as evidenced from Ext.P4. Along with the appeal the petitioner had filed Ext.P5 application seeking condonation of delay, Ext.P6 for advancing the hearing and Ext.P7 for stay. It is submitted that the appeal and the accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the statutory appeal, coercive steps of recovery has now been initiated, on issuing Ext.P2 and P3 notices under the Kerala Revenue Recovery Act, 1968. Hence the petitioner seeks interference of this court to restrain recovery steps till the disposal of the appeal. 2. Considering pendency of the statutory appeal I am of the view that the writ petition can be disposed of directing the appellate authority to expedite steps for W.P.(C).2192/11 -2- consideration of the matter. 3. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P5 delay condonation application, 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 appeal is registered, then the 3rd respondent shall consider and pass orders on Ext.P7 stay petition simultaneously. 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P2 and P3 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