IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH MARCH 2011 / 26TH PHALGUNA 1932 WP(C).No. 8394 of 2011(Y) -------------------------------------- PETITIONER(S): --------------------- ANITHA VARGHESE, M/S.GLASSIER, BYE PASS ROAD, EDAPALLY, ERNAKULAM DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KALAMASSERY-682 024. 2. THE ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM- 682 015. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 8394 of 2011 --------------------------------- Dated this the 17th day of March, 2011 JUDGMENT Statutory appeal filed against Ext.P1 order of assessment,as per Ext.P2, was heard by the 2nd respondent appellate authority on 14.3.2011, as evidenced from Ext.P3 posting notice. According to the petitioner, the appeal was fully heard on that day and the appellate authority had reserved the matter for pronouncing orders. Grievance of the petitioner is that in the meanwhile coercive steps of recovery was initiated pursuant to Ext.P5 notice. Under such circumstances the petitioner seeks interference of this court to restrain recovery steps till orders are issued on Ext.P2 appeal. 2. Heard; Government Pleader appearing on behalf of respondents. Considering the fact that the appeal was fully heard and that the petitioner does not want any further hearing on the matter, I am of the view that the writ petition can be disposed of directing the appellate authority to pass orders on the appeal on an early basis, and till then to stay the recovery steps. WP(C) 8394/2011 2 3. In the result, the writ petition is disposed of directing the 2nd respondent to pass orders on Ext.P2 appeal on the basis of the hearing conducted on 14.3.2011 at the earliest possible, at any rate within a period of three weeks from the date of receipt of a copy of this judgment. 3. Till such time orders are passed by the 2nd respondent, recovery of amounts covered under Ext.P1, which is initiated on the basis of Ext.P5 notice, shall be kept in abeyance. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) 8394/2011 3