IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST FEBRUARY 2011 / 12TH MAGHA 1932 WP(C).No. 3116 of 2011(L) ---------------------------------- PETITIONER(S): ----------------------- M/S.INDROYAL FURNITURE CO.(P)LTD., ROYAL PLAZA, PATTAM, THIRUVANANTHAPURAM-4, REPRESENTED BY ITS AUTHORIZED SIGNATORY, M.R.ASOKA KUMAR. BY ADV. SRI.V.P.SUKUMAR RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, THIRUVANANTHAPURAM-01. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM-01. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM-01. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3116 of 2011 --------------------------------- Dated this the 1st day of February, 2011 JUDGMENT Aggrieved by Ext.P3 order of penalty and Ext.P4 order of assessment, the petitioner had preferred statutory appeals before the 2nd respondent, as evidenced from Exts.P5 and P6. The appeals were filed along with applications seeking condonation of delay, as evidenced from Exts.P9 and P10. Along with appeals stay petitions were also filed as per Ext.P7 and P8. According to the petitioner, appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps has now been initiated pursuant to Ext.P11 notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain recovery steps till the disposal of the appeal. 2. Considering pendency of the statutory appeals, I am of the view that the writ petition can be disposed of directing the WP(C)3116/2011 2 appellate authority to take appropriate steps. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P9 and P10 delay condonation applications filed along with appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . If the delay is condoned and the appeals are registered, the 2nd respondent shall consider and pass orders on Exts.P7 and P8 stay petitions, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Exts.P3 and P4, which is now initiated on the basis of Ext.P11 notice, shall be be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C)3116/2011 3