IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 23RD MAY 2011 / 2ND JYAISHTA 1933 WP(C).No. 13795 of 2011(Y) -------------------------- PETITIONER(S): --------------- K.BHASKARAN, SNEHALAYAM, VELANCHIRA, PUTHIYAVILA PO, KAYAMKULAM. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (W.C) ALAPPUZHA – 680 001. 2. THE DEPUTY COMMISSIONER (APPEALS) KOLLAM – 691 001. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, CHANGANNUR – 689 121. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.13795 of 2011-Y ---------------------------------------- Dated this the 23rd day of May, 2011. J U D G M E N T Against Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal Ext.P3 stay petition was also filed. It is stated that the appeal was heard by the appellate authority on 4.5.2011, pursuant to Ext.P4 posting notice, and the matter now stands reserved for pronouncing orders. Meanwhile, coercive steps were initiated pursuant to Ext.P5 notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks interference of this Court to restrain the recovery steps till the appeal is disposed of. 2. Heard; learned Government Pleader appearing on behalf of respondents. Since it is submitted that the appeal was fully heard and the petitioner does not require any further hearing of the matter, I am of the view that interest of justice will be served if a direction is issued to the W.P(C) No.13795 of 2011-Y 2 appellate authority to pass orders on the appeal, and till then to stay the recovery steps. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P2 appeal on the basis of the hearing already conducted, at the earliest possible, at any rate within a period of three weeks from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab