IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD SEPTEMBER 2010 / 12TH BHADRA 1932 WP(C).No. 27497 of 2010(J) -------------------------- PETITIONER(S): --------------- OCEAANUS 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. G.P. SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 27497 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 3rd day of September, 2010 JUDGMENT Against Ex.P1 order of assessment pertaining to year 2007-'08, petitioner had preferred Ext.P2(a) appeal before 4th respondent, along with application seeking condonation of delay as per Ext.P2(b). The petitioner had also filed application seeking stay and application for early posting of the appeal, as evidenced from Exts.P2(c) and (d). It is submitted that the appeal as well as the applications are pending consideration and disposal before the 4th respondent. Grievance of the petitioner is that coercive step of recovery has now been taken, without considering the pendency of the appeal and the petition for stay. Hence, he seeks a direction for restraining the respondents from realizing the amount covered under Ext.P1 until disposal of the appeal. 2. Heard learned Government Pleader appearing for the respondents also. Having considered facts and W.P.(C) No. 27497/2010 2 circumstances of the case, I am of the opinion that the writ petition can be disposed of issuing necessary direction to the Appellate Authority. 3. Therefore, the 4th respondent is directed to consider the application for condonation of delay (Ext.P2(b)) filed along with the appeal, after affording an opportunity of hearing to the petitioner and pass orders thereon 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 delay is condoned and the appeal is admitted, the 4th respondent shall consider and pass orders on Ext.P2(c) application for stay, simultaneously. 4. Till orders are passed by the 4th respondent as directed above, recovery of amount covered under Ext.P1, now initiated pursuant to Ext.P3 shall be kept in abeyance. This writ petition is disposed of as above. C. K. ABDUL REHIM, JUDGE. mn.