IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 18TH NOVEMBER 2009 / 27TH KARTHIKA 1931 WP(C).No. 33098 of 2009(F) -------------------------- PETITIONER(S): --------------- E.P.SURESH PHILIP, HILL PRODUCE DEALER THOTTILPALAM, KOZHIKODE-673508. BY ADVS. SRI.V.C.JAMES SRI.GEORGE MECHERIL RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, VATAKARA. 2. THE DEPUTY COMMISSIONER (APPEALS) OF COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY), C/O. DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-6. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 33098 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of November, 2009 J U D G M E N T 1. Grievance of the petitioner is that coercive steps for recovery of amounts covered under Ext.P1 order of penalty is being persued, without taking into consideration of pendency of statutory appeal before the 2nd respondent. The petitioner had filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 application seeking an early hearing of the appeal against Ext.P1 order imposing penalty. Now recovery steps has been initiated as per Ext.P4 demand notice issued under the Kerala Revenue Recovery Act. 2. Having considered the fact that appeal is pending before the statutory authority, I am of the opinion that the petitioner should seek appropriate interim relief from that authority. Therefore I am relegating the petitioner to the appellate authority to seek necessary relief. W.P.(C)No. 33098 of 2009 -2- 3. If the petitioner files any stay application for stay on Ext.P2 appeal, within two weeks from today, the same shall be considered and disposed of after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of such application. 4. The respondents are directed to keep in abeyance further coercive steps of recovery for a period of six weeks in order to facilitate the petitioner to move before the appellate authority seeking appropriate reliefs as directed above. C.K. ABDUL REHIM JUDGE shg/