IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST MARCH 2011 / 10TH PHALGUNA 1932 WP(C).No. 5572 of 2011(V) ------------------------- PETITIONER(S): ------------------- SREENIVASAN A.L., M/S.ANNAM COMPLIMENTS, PARAGON BUILDING, HIGH ROAD, THRISSUR. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER-II, FIRST CIRCLE, THRISSUR-680 003. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM-682 015. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, THRISSUR-680 003. BY ADV.SRI.C.K.GOVINDAN, Sr.GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No. 5572 of 2011 ------------------------------- Dated this the 1st day of March, 2011. J U D G M E N T Against Exts.P1 to P5 orders imposing penalty, the petitioner had preferred statutory appeals before the second respondent, as per Exts.P6 to P8. Exts.P9 to P11 are the delay condonation petitions and Exts.P12 to P14 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Ext.P15 notice. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the 2 W.P.(C).No. 5572 of 2011 writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P9 to P11 delay condonation petitions, 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 is condoned and the appeals are registered, then the second respondent shall consider and pass orders on Exts.P12 to P14 stay petitions, simultaneously. 4. Till such time orders are passed by the second respondent as directed above, recovery steps now initiated pursuant to Ext.P15 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM, Judge ami/