IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 24TH JANUARY 2011 / 4TH MAGHA 1932 WP(C).No. 2337 of 2011(N) ------------------------------------- PETITIONER(S): ------------------------ RAMAKRISHNAN K.K., KALLAYIL HOUSE, CHERUVATHANI P.O., ANJOOR VILLAGE. BY ADV. SMT.S.K.DEVI RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER (LT) DEPT OF COMMERCIAL TAXES, THRISSUR - 04 2. THE DEPUTY COMMISSIONER (APPEALS) DEPT OF COMMERCIAL TAXES, ERNAKULAM - 682015. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, THALAPPILLY PIN - 685 585. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 2337 of 2011 --------------------------------- Dated this the 24th day of January, 2011 JUDGMENT Aggrieved by Exts.P1 to P3 orders of assessment completed under the provisions of Kerala Tax on Luxury Tax Act the petitioner had preferred statutory appeals before the 2nd respondent, as evidenced from Exts.P4 to P6. Along with the appeals, stay petitions were also filed, as per Exts.P7 to P9. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals and the stay petitions, coercive steps of recovery has now been initiated pursuant to Exts.P10 to P12(a) demand notices issued under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain the recovery steps till the disposal of the appeals. 2. Considering the fact that statutory appeals are pending disposal, I am of the view that the writ petition can be disposed WP(C) .2337/2011 2 of directing the appellate authority to take expeditious steps for disposal of the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P7 to P9 stay petitions filed along with appeals, 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 Exts.P1 to P3, which is now initiated on the basis of Exts.P10 to P12(a) demand notices, shall be be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .2337/2011 3