IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 16TH NOVEMBER 2010 / 25TH KARTHIKA 1932 WP(C).No. 33170 of 2010(U) -------------------------- PETITIONER: ------------------ M/S. J.K.HELEN CURTIS LTD, TATA OIL MILLS ROAD, ERNAKULAM REPRESENTED BY ITS AUTHORISED SIGNATORY P.R.LOPEZ. BY ADVS. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENTS: -------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE-1 ERNAKULAM, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM ,COCHIN-30. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM ,COCHIN-30. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOCHI-30. 4. MANAGER, ICICI BANK LIMITED, M.G.ROAD, ERNAKULAM,COCHIN-11. BY GOVERNMENT PLEADER, SRI.SHAMSUDIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 33170 OF 2010 -------------------------------------- Dated this the 16th day of November, 2010 JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed statutory appeal before the 2nd respondent as evidenced from Ext.P2. Stay petition filed along with the appeal was dismissed by the 2nd respondent as per Ext.P5 order. However, on dismissing the stay petition, the 2nd respondent had posted the appeal for hearing on 04.11.2010. In the meanwhile coercive steps of recovery was initiated pursuant to notice issued under the provisions of the Kerala Revenue Recovery Act as evidenced from Ext.P4. Under such circumstances, the petitioner is approaching this Court seeking direction to restrain the recovery steps till the hearing and disposal of the appeal. 2. Through an interim order issued by this Court on 01.11.2010 the petitioner was directed to appear for the personal hearing which was scheduled on 04.11.2010 and the 2 WP(C) No. 33170/2010 2nd respondent was directed to conduct hearing of the appeal on that day itself and to issue orders thereon at the earliest possible. 3. Today when the matter was taken up for consideration, learned counsel appearing for the petitioner submitted that the appeal was fully heard on 04.11.2010 and the 2nd respondent had reserved the matter for pronouncing orders. The above submission is recorded and the Writ Petition is disposed of directing the 2nd respondent to pass orders on Ext.P2 appeal at the earliest possible, at any rate within a period of two weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, all further steps of recovery 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 dnc