IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 4TH NOVEMBER 2010 / 13TH KARTHIKA 1932 WP(C).No. 33505 of 2010(K) -------------------------------------- PETITIONER(S): ---------------------- RAMAKRISHNAN.K.K., KALLAYIL HOUSE, CHERUVATHANI.P.O., ANJOOR VILLAGE. BY ADV. SMT.S.K.DEVI RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER (LT) DEPT. OF COMMERCIAL TAXES, THRISSUR-680001. 2. THE VILLAGE OFFICER, ANJOOR VILLAGE, THRISSUR DIST-680001. R1& R2 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 33505 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 4th day of November, 2010 JUDGMENT Grievance of the petitioner is with regard to recovery steps initiated pursuant to Exts.P1 to P4 notices. It is revealed that the amount sought to be realized pertains to Luxury Tax assessed under the provisions of the Kerala Tax on Luxuries Act. 2. It is the specific case of the petitioner that the recovery steps was initiated without serving copies of the assessment orders. On getting notice about the recovery, the petitioner made enquiries with the 1st respondent and it is learnt that the orders of assessment despatched to him was returned with postal endorsement as “unclaimed”. It is further stated that the petitioner had already applied to the 1st respondent for getting certified copies of orders of assessment. Limited statement of the petitioner under the above premise is that as and when the certified copies are obtained, the petitioner will invoke the appellate remedy W.P.(C) No. 33505/2010 2 and in order to facilitate such a course, the recovery steps may be kept in abeyance. 3. Considering the facts and circumstances, I am of the opinion that, interest of justice will be served, if the respondents are directed to keep in abeyance coercive steps of recovery for a reasonable period, in order to facilitate the petitioner to approach the appellate authority. 4. In the result, the writ petition is disposed of directing the 2dn respondent to keep in abeyance all further steps of recovery pursuant to Exts.P1 to P4 notices, for a period of six weeks from today, in order to facilitate the petitioner to approach respondents to get the certified copies of assessment order and to file statutory appeals against such orders. 5. The 1st respondent is directed to issue certified copies of the orders of assessment to the petitioner on usual terms, at the earliest. C. K. ABDUL REHIM, JUDGE. mn.