IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 11TH FEBRUARY 2011 / 22ND MAGHA 1932 WP(C).No. 4575 of 2011(V) -------------------------------------- PETITIONER(S): ----------------------- SMT.JAYASREE RAMAKRISHNAN, MANAGING DIRECTOR, M/S.KOPPARA ENTERPRISES, PRINTING AND COPY SOLUTIONS (INDIA) PVT.LTD KILIKKOLLOOR P.O., KOLLAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): -------------------------- 1. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOLLAM - 691 001. 2. COMMERCIAL TAX OFFICER, WORKS CONTRACT, KOLLAM - 691 001. 3. ASST. COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOLLAM - 691 001. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOLLAM – 691 001. 5. STATE OF KERALA - REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. R1 TO R5 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.4575 of 2011 ------------------------------------------- Dated this the 11th day of February, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment and consequent demand raised under Ext.P2, the petitioner had preferred Ext.P3 appeal before the the 4th respondent. The appeal was preferred along with a petition seeking condonation of delay, as per Ext.P4. According to the petitioner, the appeal was fully herd on 7.2.2011 as evidenced from Ext.P7 posting notice. It is further stated that the appellate authority had reserved the matter for pronouncing final orders. In the meantime, grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has been initiated on the basis of Ext.P8 series notices issued under the Kerala Revenue Recovery Act. Under such circumstances the petitioner seeks direction to restrain recovery steps pending pronouncement of orders on the appeal. 2. Considering the statement made that the appeal was fully heard and that the petitioner is not seeking any W.P.(C).4575/11 -2- further hearing on the matter, I am of the view that interest of justice will be served if the appellate authority is directed to pronounce orders at the earliest, and till then to restrain the recovery steps. 3. Therefore the writ petition is disposed of directing the 4th respondent to dispose of Ext.P3 appeal on the basis of hearing conducted on 7.2.2011, 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 orders are pronounced on the appeal, recovery of amounts covered under Ext.P1 which is now initiated on the basis of Ext.P8 demand notices shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 4th respondent. C.K.ABDUL REHIM, JUDGE. okb