IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 21ST OCTOBER 2010 / 29TH ASWINA 1932 WP(C).No. 32333 of 2010(N) -------------------------- PETITIONER(S): --------------- OCEANUS DWELLINGS (P) LTD., PRIYADARSHINI NAGAR, PUTHUR, PALAKKAD, PIN-678 001, REP. BY FRANCIS.K.A, AUTHORISED SIGNATORY & REGIONAL MANAGER. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENT(S): --------------- 1. STATE OF KERALA REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, (WORKS CONTRACT), COMMERCIAL TAX COMPLEX, PALAKKAD-678 001. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX, PALAKKAD-678 001. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM-682 013. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 32333 OF 2010 ------------------------------------- Dated this the 21st day of October, 2010 JUDGMENT Against Ext.P1order of assessment finalised with respect to year 2008-09, the petitioner had preferred appeal before the 4th respondent, as per Ext.P2(a). Ext.P2 (b) is the stay petition filed along with the appeal. The petitioner had also filed Ext.P2(c) seeking an early hearing of the petitioner. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated for realising the amounts covered under Ext.P1, on issuing Ext.P3 notice under provisions of the Kerala Revenue Recovery Act. 2. Having considered pendency of the statutory appeal, I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to expedite the matter. 3. The 4th respondent is directed to consider and 2 WP(C) No. 32333/2010 pass orders on Ext.P2(b) stay petition, 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. Till such time orders are passed by the 4th respondent as directed above, realization of amounts covered under Ext.P1 which is now initiated pursuant to Ext.P3 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 4th respondent. C.K. ABDUL REHIM JUDGE dnc