IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 21ST JANUARY 2011 / 1ST MAGHA 1932 WP(C).No. 2026 of 2011(C) ------------------------- PETITIONER(S): --------------- S.AJI, S/O.SULAIMAN RAWTHER, A.S.METAL CRUSHER, KARIMTHOTTUVA P.O., THURUTHIKKARA, KUNNATHOOR, KOLLAM DISTRICT. BY ADV. SRI.B.MOHANLAL RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER, (APPEALS), COMMERCIAL TAXES, KOLLAM - 9. 2. THE COMMERCIAL TAX OFFICER - I, KARUNAGAPPALLY, KOLLAM 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KUNNATHOOR, KOLLAM 4. THE VILLAGE OFFICER, PORUVAZHI VILLAGE, KUNNATHOOR TALUK, KOLLAM DISTRICT. BY SR. GOVT. PLEADER SRI.MATHEW GEORGE VADEKKAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.2026 of 2011-C ---------------------------------------- Dated this the 21st day of January, 2011. J U D G M E N T Aggrieved by Exts.P1 and P1(a) orders of assessments finalised with respect to years 2008-09 and 2009-2010, the petitioner had preferred Exts.P2 and P2(a) appeals before the 1st respondent. Exts.P3 and P3(a) are the petitions filed before the appellate authority seeking an early hearing of the appeals. According to the petitioner the appeals as well as the petitions are pending consideration and disposal before the 1st respondent. Meanwhile, coercive steps were initiated on the basis of Exts.P4 and P4(a) revenue recovery notices. Hence the petitioner seeks direction to restrain the recovery steps pending disposal of the appeals. 2. Considering the fact that the matter is in seizin of the statutory appellate authority, I am not entering into any of the findings regarding merits of the contentions. On the other hand, I am of the view that the writ petition can be disposed of directing the appellate authority to have an W.P(C) No.2026 of 2011-C 2 early consideration of the appeals. 3. Therefore the writ petition is disposed of directing the 1st respondent to consider and dispose of Exts.P2 and P2 (a) appeals, if they are otherwise in order, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 4. Till such time the appeals are disposed of as directed above, recovery of amounts covered under Exts.P1 and P1(a) orders of assessments, which is now initiated on the basis of Exts.P4 and P4(a) demand notices, shall be kept in abeyance, provided the petitioner remits an amount of Rs.1,25,000/- and furnishes Security Bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// ab P.A to Judge