IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 30TH OCTOBER 2009 / 8TH KARTHIKA 1931 WP(C).No. 30895 of 2009(F) -------------------------- PETITIONER(S): --------------- HAMEED K., K.P.CERAMICS, NOTTAMALA, MANNARKKAD, PALAKKAD DISTRICT. BY ADV. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER - 1, MANNARKKAD. 3. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, MANNARKKAD. 4. THE TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, MANNARKKAD, PALAKKAD DISTRICT. 5. THE VILLAGE OFFICER, CHIRACKALPADY VILLAGE, MANNARKKAD TALUK, PALAKKAD DISTRICT. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30895 OF 2009 ------------------------------ Dated this the 30th day of October, 2009 J U D G M E N T ---------------------- 1. Aggrieved by Ext.P1 and P6 orders of assessment pertaining to the period 2005-06 and 2006-07, the petitioner had filed statutory appeals before the 1st respondent as evidenced by Ext.P3 and P8. Along with the appeals the petitioner had also filed applications seeking stay of collection of the disputed tax, as evidenced by Ext.P4 and P9. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that without taking note of pendency of the appeals recovery steps have now been initiated, pursuant to issuance of notice under the provisions of the Kerala Revenue Recovery Act as evidenced by Ext.P5 and P10. Hence the petitioner is seeking direction for early disposal of the appeals and to keep in abeyance recovery steps till then. 2. Heard counsel for the petitioner and Government Pleader for the respondents. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the appellate authority to W.P.(C).30895/09-F 2 consider and dispose of the appeals as well as the stay petitions. 3. Hence the 1st respondent is directed to consider and pass orders on Ext.P4 and P9 stay petitions, 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. 4. The respondents are directed to keep in abeyance all further steps of recovery for realisation of amounts covered under Ext.P1 and P6 till orders are passed on the stay petitions as directed above. 5. The 1st respondent is also directed to take steps for an early disposal of the appeals. C.K.ABDUL REHIM, JUDGE. okb