IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 10TH JUNE 2011 / 20TH JYAISHTA 1933 WP(C).No. 15614 of 2011(B) --------------------------------------- PETITIONER: ------------------- SMT.L.K.SHYLAJA, PROPRIETOR, M/S.VIKAS ENTERPRISES, ANCHALUMMODU JUNCTION, KUPPANA ROAD, KOLLAM – 691 601. BY ADV. SMT.K.LATHA. RESPONDENTS: ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE ASST. COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM, PIN-691 601. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 601. 4. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KOLLAM-691 601. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 15614 of 2011 --------------------------------- Dated this the 10th day of June, 2011 JUDGMENT Aggrieved by Ext.P2 order of assessment, the petitioner had preferred appeal before the 3rd respondent, as evidenced from Ext.P3. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated on the basis of Ext.P5 notice and hence the petitioner seeks interference of this court. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Since the statutory appeal is pending before the 3rd respondent, it is for the petitioner to seek appropriate interim relief against recovery, from that authority. I am of the view that if the petitioner makes any such attempt, the 3rd respondent can be directed to consider the same. 3. under the above circumstances, the writ petition is disposed of directing the petitioner to approach the 3rd respondent seeking interim stay, if Ext.P3 appeal is already registered before that authority. If any petition is filed seeking WP(C).15614/2011 2 interim stay pending disposal of the appeal, the same shall be considered and appropriate order shall be issued, 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 such application. 4. In order to facilitate the petitioner to approach the appellate authority seeking interim relief, coercive steps of recovery initiated pursuant to Ext.P5 shall be kept in abeyance for a period of six weeks from today. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).15614/2011 3