IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 28TH DECEMBER 2010 / 7TH POUSHA 1932 WP(C).No. 38703 of 2010(K) --------------------------------- PETITIONER(S): ------------------- K.ASHRAF, PROPRIETOR, D&D CONSTRUCTIONS, LALA COMPLEX, G.H.ROAD, KOZHIKODE-673001. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): -------------------- 1. INTELLIGENCE OFFICER (IB) II, COMMERCIAL TAXES, KOZHIKODE-673 006. 2. INTELLIGENCE OFFICER (IB) I, COMMERCIAL TAXES, KOZHIKODE-673 006. 3. COMMERCIAL TAX OFFICER (WC), JAWAHAR NAGAR, KOZHIKODE-673 006. 4. THE DY. COMMISSIONER (APPEALS), ERANHIPALAM, KOZHIKODE. 5. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE-673 006. R1 TO R5 BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL RAHIM, J ----------------------------------- W.P.(C) No.38703 OF 2010 -------------------------------------------------------- DATED THIS THE 28TH DAY OF DECEMBER, 2010 JUDGMENT Aggrieved by Exts.P1(a) to P1(c) orders imposing penalty and Ext.P1(d) order of assessment, the petitioner had preferred statutory appeals before the 4th respondent as evidenced from Exts.P2(a) to P2(d). Three of the appeals were filed along with petitions seeking condonation of delay, as per Exts.P3(a), P3(b) and P3(c). Exts.P4(a) to P4(d) are the stay petitions filed along with the appeals. 2. According to the petitioner, the appeals and accompanying applications are pending disposal before the 4th respondent. Grievances of the petitioner is that without considering pendency of the appeals, coercieve steps has now been initiated on the basis of Exts.P5(a) to Ext.P5(c) revenue recovery notices. Hence, the petitioner seeks to restrain the recovery steps, till the disposal of the appeals. 3. Having considered pendency of the statutory appeals before the authority concerned, I am of the view W.P.(C) No.38703/2010 2 that, the writ petition can be disposed of, directing that authority to expedite the matter. 4. Accordingly, the writ petition is disposed of directing the 4th respondent to consider and pass orders on Exts.P3(a) to Ext.P3(c), delay condonation applications, 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 the copy of the judgment. If delay is condoned and appeals are registered, then the 4th respondent shall consider and pass orders on Ext.P4 series stay petitions, simultaneously. 5. Till such time orders are passed by the 4th respondent as directed above, recovery of amounts covered under Ext.P1 series orders, which is initiated on the basis of Ext.P5(a) to Ext.P5(c) notices, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 4th respondent, for compliance. Sd/- (C.K.ABDUL RAHIM) JUDGE SS/-