IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH OCTOBER 2010 / 14TH ASWINA 1932 WP(C).No. 30702 of 2010(K) --------------------------------- PETITIONER(S): ------------------- M/S. VALAYNATTU HIRING & CONSTRUCTIONS, RANNY, PATHANAMTHITTA DISTRICT, REPRESENTED BY BIJU PUNNOOSE, MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): ------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. 2. DY. COMMISSIONER (A)-II, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. DY. TAHSILDAR (HEAD QUARTERS), TALUK OFFICE, RANNY. R1 TO R3 BY GOVT.PLEADER SRI. V.C. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ C.K.ABDUL REHIM, J --------------------------- W.P(C) No.30702 of 2010-K ---------------------------- Dated this the 6th day of October, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment, the petitioner had preferred Ext.P2 appeal before the second respondent. It is submitted that the appeal was posted for hearing on 13.9.2010 as per Ext.P3 notice, and it was fully heard on that date. It is stated that the appeal now stands reserved for pronouncing orders and no further hearing is required in the matter. Grievance of the petitioner is that, meanwhile coercive steps of recovery was initiated pursuant to notices issued under Exts.P4 and P5. 2. Considering the facts and circumstances, I am of the opinion that the recovery steps can be directed to kept in abeyance till orders are passed on the appeal by the second respondent. 3. In the result the writ petition is disposed of directing the second respondent to pass orders on Ext.P2 appeal, on the basis of the hearing conducted on 13.9.2010, at the earliest possible, at any rate within a period of two weeks from the date of receipt of a copy of this judgment. W.P(C) No.30702 of 2010-K 2 4. Till such time order are passed on Ext.P2 appeal, recovery steps now initiated pursuant to Exts.P4 and P5 shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the second respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab