IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 3RD JUNE 2010 / 13TH JYAISTHA 1932 WP(C).No. 17112 of 2010(L) -------------------------- PETITIONER(S): --------------- K. SANKARAN, KAROLILHOUSE, KAROLIL LANE, PONNURUNNI, THAMMANAM, COCHIN-32. BY ADV. SRI.V.V.ASOKAN SRI.C.N.PRABHAKARAN RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER (IB), ERNAKULAM, OFFICE OF THE DEPUTY COMMISSIONER(INT) DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY TAHSILDAR (REVENUE RECOVERY), KANAYANNUR TALUK, ERNAKULAM. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 17112 OF 2010 -------------------------------------------- Dated this the 3rd day of June, 2010 JUDGMENT Exts.P3 and P4 orders passed by the first respondent in respect of the assessment years 2000-01 and 2002-03 are impugned in Exts.P5 and P6 appeals preferred by the petitioner before the 2nd respondent, along with Exts.P5 (a) and P6 (a) petitions for stay; despite which the respondents are proceeding with coercive steps as borne by Ext.P7/P7 (a) and Ext.P8/P8(a) notices issued under the Kerala Revenue Recovery Act; which made the petitioner to approach this Court by filing the present Writ Petition. 2. The learned counsel for the petitioner submits, with reference to the contents of the Writ Petition and the observations made by the concerned authority in the materials on record, that the course and proceedings do not reconcile with each other and the finding arrived at. 3. Heard the learned Government Pleader as well. 4. Taking note of the particular facts and circumstances projected in the Writ Petition and the persuasive submissions made by the learned counsel for the petitioner, this Court finds that interest of justice could be satisfied, if the appellate authority is directed to consider the appeals preferred by the petitioner and to have the same finalised. 2 WP(C) No. 17112/2010 Accordingly, the 2nd respondent is directed to consider Exts.P5 and P6 appeals and to pass final orders in accordance with law, after hearing the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear that till such final orders are passed in the appeals, all further coercive proceedings pursuant to Exts.P7/P7(a) and P8/P8(a) shall be kept in abeyance. The Writ Petition is disposed of accordingly P.R.RAMACHANDRA MENON JUDGE dnc