IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 10TH DECEMBER 2010 / 19TH AGRAHAYANA 1932 WP(C).No. 36772 of 2010(V) ----------------------------------------- PETITIONER(S): ------------------------ MOHAMMED AKBAR, MANAGING PARTNER, M/S.BASE FOOT WEAR, CSI COMMERCIAL COMPLEX, BAKER JUNCTION, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------------------- 1. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM - 686 575. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, SALES TAX BUILDING COMPLEX, 4TH FLOOR, PERUMANOOR P.O., KOCHI - 682 015. 3. COMMERCIAL TAX OFFICER, FIRST CIRCLE, KOTTAYAM - 686 506. 4. STATE OF KERALA - REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 695 001. BY SR.GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36772 of 2010 ------------------------------------------- Dated this the 10th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P3. The appeal was filed along with Ext.P4 petition seeking condonation of delay. Along with the appeal the petitioner had also filed stay petition as evidenced from Ext.P5, as well as a petition seeking urgent hearing as per Ext.P6. It is submitted that the appeal and accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the statutory appeal, recovery steps has now been initiated pursuant to Ext.P7 notice issued under the provisions of the Kerala Revenue Recovery Act, 1968. Hence the petitioner seeks direction to restrain recovery steps till the disposal of the appeal. 2. Considering pendency of the statutory appeal before the authority concerned, I am of the view that the writ W.P.(C).36772/10 -2- petition can be disposed of directing that authority to expedite steps for disposal of the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 delay condonation application 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. If the delay is condoned and appeal is registered, then the 2nd respondent shall consider and pass orders on Ext.P5 stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb