IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST FEBRUARY 2011 / 12TH MAGHA 1932 WP(C).No. 3117 of 2011(L) ------------------------- PETITIONER(S): ----------------------- MOHAMMED SHERIF, M/S.SHERIF TIMBERS, PALAZHI, ALENELLORE, PALAKKAD DISTRICT, MANNARKKAD. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, MANNARKKAD. 678582 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MNS C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3117 of 2011 --------------------------------- Dated this the 1st day of February, 2011 JUDGMENT Statutory appeal filed against Ext.P1 order of assessment before the 2nd respondent was stated to be heard finally, on 12.1.2011, on the basis of Ext.P6 posting notice. It is stated that the 2nd respondent appellate authority had reserved the matter for pronouncing orders. Meanwhile, grievance of the petitioner is that, coercive steps of recovery has now been pursued on the basis of Ext.P5 notice. Hence the petitioner seeks interference of this court to restrain recovery steps till orders are pronounced on the appeal. 2. Having considered the facts as stated above, I am of the view that interest of justice will be served by directing the appellate authority to pronounce orders at the earliest and till then to restrain the recovery steps. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to pass orders on Ext.P2 appeal which was heard on 12.1.2011, as early as possible, at any rate within a WP(C)3117/2011 2 period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed on the appeal, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the appellate authority. C.K.ABDUL REHIM,JUDGE pmn/ WP(C)3117/2011 3