IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 11TH NOVEMBER 2010 / 20TH KARTHIKA 1932 WP(C).No. 34115 of 2010(L) -------------------------------------- PETITIONER(S): -------------------- BABU SHABEER. M, S/O.KUNHI MOHAMMED. M, MANAGING DIRECTOR, MANGALASSERY IMPEX PVT.LTD, AREETHALA, POST AR NAGAR, MALAPPURAM DISTRICT. BY ADV. SRI.C.M.MOHAMMED IQUABAL RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REP. BY ITS SECRETARY COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE ASST. COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM-682 031. 3. THE COMMERCIAL TAX OFFICER-1, DEPARTMENTAL OF COMMERCIAL TAXES, TIRURANGADI, MALAPPURAM DISTRICT-673 031. 4. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TIRURANGADI, MALAPPURAM DISTRICT-673 031. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 34115 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 11th day of November, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment completed, with respect to the year 2009-'10, the petitioner had preferred Ext.P2 statutory appeal before the 2nd respondent. The appeal was filed along with Ext.P3 petition seeking condonation of delay. Exts.P4 and P5 are petitions filed along with the appeals seeking stay of recovery of the tax amount in dispute and early hearing of the appeal respectively. 2. It is submitted that the appeal and the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering the pendency of the appeal, recovery steps are now being pursued, on issuing Exts.P6 to P9 notices. Therefore, the petitioner seeks direction to restrain the recovery steps till disposal of the appeal. 3. Having considered pendency of the statutory appeal before the authority concerned, I am of the view that the writ W.P.(C) No. 34115/2010 2 petition can be disposed of directing that authority to expedite the matter. 4. Hence, the 2nd respondent is directed to consider and pass orders on Ext.P3 petition filed seeking to condone delay in filing the appeal, 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 a copy of this judgment. If delay in filing the appeal is condoned and the appeal is registered then the 2nd respondent shall consider and pass orders on Ext.P4 application for stay, simultaneously. 5. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Exts.P6 to P9 notices, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. C. K. ABDUL REHIM, JUDGE. mn.