IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH JUNE 2009 / 25TH JYAISHTA 1931 WP(C).No. 16441 of 2009(A) -------------------------- PETITIONER(S): --------------- M.SAJIDA,NIYAS RUBBERS,THACHAMPARA, MANNARKKAD,PALAKKAD DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, (AUDIT ASSESSMENT),PALAKKAD. 2. INTELLIGENCE OFFICER,SQUAD NO.IV, COMMERCIAL TAXES,PALAKKAD. 3. THE DY.COMMISSIONER (APPEALS), ERNAKULAM. 4. DY.TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE,MANNARKKAD. 5. COMMERCIAL TAX OFFICER,MANNARKKAD, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER Mr.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 16441 OF 2009 ----------------------------------- Dated this the 15th day of June, 2009 JUDGMENT Ext.P3 assessment order passed by the first respondent has been subjected to challenge by filing Ext.P4 memorandum of appeal, along with Ext.P5 petition for stay before the third respondent. It is brought to the notice of this Court that the petitioner has also filed a petition for condoning the delay in filing the appeal. The grievance of the petitioner is that the 4th respondent is proceeding with coercive steps under the Revenue Recovery Act as evident from Ext.P7, without any regard to the pendency of the above proceedings; which hence is under challenge in the present writ petition. 2. Heard the learned Government Pleader as well. 3. After considering the facts and circumstances, the 3rd respondent is directed to consider Ext.P4 appeal as well as the petitions as expeditiously as possible. However, it is made clear that till such appropriate orders are passed on the petition to condone the delay in filing the appeal as well as in the petition for stay, all coercive proceedings stated as being pursued under Ext.P7 shall be kept in abeyance. The Writ Petition is disposed of accordingly. (P.R.RAMACHANDRA MENON, JUDGE) dnc