IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH AUGUST 2009 / 5TH BHADRA 1931 WP(C).No. 24694 of 2009(F) -------------------------- PETITIONER(S): --------------- M/S.PAGODA RESORTS, CCNB ROAD, CHUNGOM, ALAPPUZHA REPRESENTED BY ITS MANAGING PARTNER SHERRY K.JOSEPH. BY ADV. SRI.A.KRISHNAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, (WC) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. 2. THE DEPUTY COMMISSIONER, (APPEALS) I, COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 24694 OF 2009 ----------------------------------- Dated this the 27th day of August, 2009 J U D G M E N T The grievance of the petitioner is against the coercive steps taken by the respondents seeking to realize the amount allegedly due from the petitioner pursuant to Ext.P4 order passed by the second respondent. Learned counsel for the petitioner submits that, pursuant to the interim order passed by the second respondent, the petitioner has already satisfied 50% of the amount due and that the petitioner was served with a copy of Ext.P4 order only much later on 28.07.2009. This being the position, the petitioner has got time to prefer the second appeal before the Tribunal till 27.09.2009 and as such the coercive steps taken by the respondents to realize the amount even before the expiry of appeal period is stated as not correct or sustainable and hence is under challenge. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the Writ Petition is disposed of, making it clear that, no recovery steps shall be pursued against the petitioner till the expiry of the appeal period, i.e., till 27.09.2009. P.R.RAMACHANDRA MENON JUDGE dnc