IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH MARCH 2011 / 17TH PHALGUNA 1932 WP(C).NO. 7151 OF 2011(T) -------------------------------------- PETITIONER(S): --------------------- M. SUDHA, 8/531, MANGAPPALLAM, R.V. PUDUR, CHITTOOR, PALAKKAD. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S. HARIHARAN, SMT.K. UMAMAHESWAR. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, CHITTUR, PALAKKAD DISTRICT, PIN-678 104. 2. INTELLIGENCE OFFICER, SQUAD NO.III, PALAKKAD-678 104. 3. THE DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, THEVARA, ERNAKULAM-682 015. 4. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, CHITTUR, PALAKKAD-678 104. R1 TO R4 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 7151 of 2011 --------------------------------- Dated this the 8th day of March, 2011 JUDGMENT Aggrieved by Exts.P1(a) and P1(b) orders of penalty and Exts.P1(c) to P1(e) orders of assessment, the petitioner had preferred statutory appeals before the 3rd respondent, as evidenced from Exts.P2(a) to P2(e). The appeals were filed along with Exts.P3(a) to P3(e) petitions seeking condonation of delay. Exts.P4(a) to (e) are the stay petitions filed along with the appeals. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps for recovery has now been initiated, pursuant to Ext.P5 notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain the recovery steps, till the disposal of the appeal. 2. Considering the fact that the statutory appellate authority is in seizin of the matter, I am of the view that the writ petition WP(C).7151/2011 2 can be disposed of directing that authority to take expeditious steps . 3. Accordingly, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Exts.P3(a) to (e) delay condonation applications 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. If the delay is condoned and the appeals are registered, then the 3rd respondent shall consider and pass orders on Exts.P4(a) and P4(b) stay petitions, simultaneously. 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of the amounts covered under Exts.P1 (a) to P1(e), which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).7151/2011 3