IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 WP(C).No. 3446 of 2010(E) ------------------------- PETITIONER: --------------- N.SALIM, AGED 36 YEARS, S/O.NOOHU KANNU, BLOCK NO.557, CHOTTUPARA P.O. KALLAR, IDUKKI DISTRICT PROPRIETOR OF M.S.TRADERS. BY ADV. SRI.PEEYUS A.KOTTAM RESPONDENTS: --------------- 1. DEPUTY COMMISSIONR (1) C/O.COMMISSIONERATE OF COMMERCIAL TAXES, TRIVANDRUM. 2. DEPUTY COMMISSIONR (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INTELLIGENCE OFFICER, SQUAD NO.IV, IDUKKI AT NEDUMKANDAM. 4. VILLAGE OFFICE, VILLAGE OFFICE, PARATHODU UDUMBANCHOLA, IDUKKI. 5. DEPUTY TAHAZILDAR (RR) NEDUMKANDAM UDUMBANCHOLA. BY GOVT. PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.3446 of 2010-E ---------------------------- Dated this the 10th day of February, 2010. J U D G M E N T Challenging Exts.P1 and P3 orders passed by the third respondent, the petitioner has already approached the second respondent by filing Exts.P2 and P4 statutory appeals, which are stated as pending consideration. 2. The grievance of the petitioner is that despite allowing similar/connected appeals by the second respondent, as borne by Ext.P5, the appeals preferred by the petitioner have been simply kept in a cold storage, while coercive steps are being pursued by the fifth respondent, as borne by Ext.P6 notice issued under the Kerala Revenue Recovery Act, which is under challenge in this Writ Petition. 3. The learned counsel for the petitioner submits that the petitioner is very much entitled to have similar reliefs to be provided by the second respondent, who has set aside other impugned orders, allowing the connected appeals as in the case of Ext.P5. 4. The learned Government Pleader appearing for the respondents submits that Ext.P5 was challenged in Appeal filed W.P(C) No.3446 of 2010-E 2 before the Tribunal and that the same same been set aside and the matter has been remanded to the concerned authority for fresh consideration as per the common order dtd.26.11.2009 in T.A(VAT) No.14 & 15/2009. 5. In the above facts and circumstances, this Court finds fit and proper to direct the second respondent to consider and pass appropriate orders on Exts.P2 and P4 appeals in accordance with law and also taking note of the verdict dtd.27.102009 passed by the Kerala Vat Appellate Tribunal, Ernakulam, in T.A (VAT) Nos.14 & 15/2009, after giving an opportunity of hearing to the petitioner. This exercise shall be pursued and finalized as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of this judgment along with a copy of the above common order passed by the Kerala Vat Appellate Tribunal, Ernakulam before the second respondent. It is made clear that till the proceedings are finalized as above, all further coercive steps shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON ab JUDGE