IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH JANUARY 2011 / 16TH POUSHA 1932 WP(C).No. 381 of 2011(W) ------------------------ PETITIONER:- ------------------ M/S. KALYAN TOURIST HOME, G.B.ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SHISHESD KUMAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS:- --------------------- 1. COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, PALAKKAD-678001. 2. DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD-678001. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.381 of 2011-W. = = = = = = = = = = = = Dated this the 6th January, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed with respect to the year 2008-'09, the petitioner had preferred statutory appeal as evidenced from Ext.P2 before the 2nd respondent. The appeal was filed along with a delay condonation application, as evidenced from Ext.P3. Ext.P4 is the copy of the stay petition filed along with the appeal and Ext.P5 is the copy of the early hearing petition filed. According to the petitioner, the appeal as well as accompanying applications are pending disposal before the 2nd respondent. Meanwhile, through Ext.P6, coercive steps were initiated, without considering pendency of the appeal. Hence the petitioner seeks interference of this Court to restrain the WP(C).No.381 of 2011-W. 2 recovery steps till the disposal of the appeal. 2. Considering pendency of the matter before the statutory appellate authority, I am of the view that the said authority can be directed to expedite consideration of the matter. 3. Hence the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 delay condonation application, after affording an opportunity of being heard 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 the delay is condoned and the appeal is registered, then the 2nd respondent shall consider and pass orders on the stay petition as evidenced by Ext.P4, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which was initiated pursuant to Ext.P6 notice, shall be kept in abeyance. WP(C).No.381 of 2011-W. 3 The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-