IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 27TH JULY 2010 / 5TH SRAVANA 1932 WP(C).No. 23405 of 2010(A) -------------------------- PETITIONER: --------------- PIOUS LOUIS,PRIPRIETOR, M/S.CELASTIN TRADING COMPANY,MUVATTUPZHA. BY ADV. MR. V.P.SUKUMAR RESPONDENTS: -------------------- 1. THE COMMERCIAL TAX OFFICER MUVATTUPUZHA-686 661. 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM-682 011. 3. THE INSPECTIUNG ASSISTANT COMMISSIONER, COMMERCIAL TAXES MUVATTUPUZHA-686 661. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 23405 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 27th day of July, 2010 JUDGMENT Being aggrieved of Exts. P2 and P3 assessment orders, in respect of the different assessment years, the petitioner has preferred Exts. P4 and P5 appeals, along with Exts. P6 and P7 petitions for stay and also accompanied Ext. P8 and P9 petitions to condone the delay, which are pending consideration before the second respondent. However, without any regard to the pendency of the above proceedings, the respondents are proceeding with Exts. P10 and P11 notices under the Revenue Recovery Act, which made the petitioner to approach this Court by filing this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Taking note of the fact that, similar Writ Petitions involving almost similar cause of action have already been disposed of by this Court, giving appropriate directions to the appellate authority to consider and finalize the appeal, subject to the satisfaction of the 1/3rd of the disputed liability, this Court finds it fit and proper to have similar course in the present case as well. 4. In the above circumstances, the second respondent is directed to consider and pass final orders on Ext. P8 and P9 W.P. (C) No. 23405 of 2010 : 2 : applications to condone the delay in filing the appeals as well as om Exts. P4 and P5 appeals, in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. All further proceedings, pursuant to Exts. P10 and P11 notices issued under the Kerala Revenue Recovery Act, shall be kept in abeyance, till such time, on condition that, the petitioner satisfies 1/3rd of the disputed liability and furnishes security for the balance amount within two weeks. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd