IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 13TH DECEMBER 2010 / 22ND AGRAHAYANA 1932 WP(C).No. 37114 of 2010(L) -------------------------------------- PETITIONER: ------------------- USHA BASKAR, GOLDEN CALF, CHEMBOMTHAZHAM ROAD, CHALAPPURAM, KOZHIKODE, REPRESENTED BY POWER OF ATTORNEY HOLDER E.SAJEEV KUMAR, S/O.E.KRISHNAN, 39/1023, 'SUKRITHAM', GOVINDAPURAM.P.O., CALICUT-673 016, KOZHIKODE DISTRICT. BY ADV. SRI.R.RAMADAS. RESPONDENTS: ------------------------ 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 020. 3. THE COMMERCIAL TAX OFFICER, III CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE – 673 020. 4. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 020. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 37114 of 2010 --------------------------------- Dated this the 13th day of December, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. Ext.P3 is the stay petition filed along with the appeal. It is submitted that the appeal and stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated on the basis of Ext.P4 notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering pendency of the statutory appeal before the 2nd respondent, I am of the view that the writ petition can be disposed of directing that authority to take expeditious steps for disposal of the matter. 3. Accordingly the writ petition is disposed of directing the WP(C) .37114/2010 2 2nd respondent to consider and pass orders on Ext.P3 stay petition after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 2nd respondent, recovery of the amount covered under Ext.P1, which is now initiated pursuant to Ext.P4 notice, shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .37114/2010 3