IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND DECEMBER 2010 / 1ST POUSHA 1932 WP(C).No. 38074 of 2010(H) --------------------------------------- PETITIONER: ------------------- MATHEW MAPPILA, PROPRIETOR, HOTEL THILAK, M.C.ROAD, THIRUVALLA. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR, PIN – 689 121. 2. DEPUTY OMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM, PIN – 691 001. 3. INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, CHENGANNUR, PIN – 689 121. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38074 of 2010 ------------------------------------------- Dated this the 22nd day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order imposing penalty, 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 as well as the stay petition 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 issuing Ext.P4 demand notice under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeal, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition after affording an W.P.(C).38074/10-H -2- opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 which is now initiated pursuant to Ext.P4 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. okb