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. 37067 of 2010(G) -------------------------------------- PETITIONER: ------------------- BIJU JACOB, SON & LEGAL REPRESENTATIVE OF LATE SRI.P.T.CHACKO, WORKS CONTRACTOR, SANTHA BHAVAN, KALANJOOR, PATHANAMTHITTA. BY ADVS. SRI.VIJAYAN. K.U, SRI.K.N.SREEKUMAR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER (WC & LT), O/O.THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA – 689 645. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM – 691 001. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA – 689 645. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. PIN-695 001. 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. 37067 of 2010 --------------------------------- Dated this the 13th day of December, 2010 JUDGMENT Assessment with respect to the year 2005-06 was completed against deceased father of the petitioner who was the assessee under section 25 of the Kerala Value Added Tax Act as evidenced from Ext.P1. The petitioner's father preferred Ext.P2 appeal against the order of assessment before the 2nd respondent. Ext.P2(a) is the stay petition filed along with the appeal. During the pendency of the appeal the father of the petitioner died on 17.3.2010. Grievance of the petitioner is that the respondents are now proceeding with coercive steps of recovery against the petitioner to realise the amount covered under Ext.P1, on the basis of Ext.P4 notice issued under the provisions of the Kerala Revenue Recovery Act. The petitioner seeks interference of this court to restrain the recovery steps till the disposal of the appeal by the 2nd repsondent. 2. It is noticed that the appellant who is the father of the petitioner is no more. It is for the petitioner to approach the appellate authority under appropriate petition to get the WP(C) .37067/2010 2 legal heirs impleaded and to pursue the appeal further. 3. If any approach as stated above is made by the petitioner, the 2nd respondent shall consider and pass appropriate orders on Ext.P2(a) stay petition filed along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month of filing such petition along with a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amount covered under Ext.P1 which is now initiated on the basis of 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 pmn/ WP(C) .37067/2010 3