IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD DECEMBER 2010 / 12TH AGRAHAYANA 1932 WP(C).No. 36110 of 2010(K) -------------------------- PETITIONER(S): --------------- K.KAMALASANAN, ZINSARA BUILDERS & CONSTRUCTIONS, THIRUVONAM, RAMANKULANGARA, KAVANADU, KOLLAM - 691003. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICR (WORKS CONTRACT) CIVIL STATION, KOLLAM - 691013. 2. THE DY.COMMISSIONER (APPEALS), KOLLAM- 691009. 3. THE BRANCH MANAGER, UNION BANK OF INDIA, KANNUR - 670001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.36110 of 2010-K ---------------------------------------- Dated this the 3rd day of December, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment, the petitioner had preferred Ext.P2 appeal before the 2nd respondent. It is submitted that the appeal was filed along with a petition seeking condonation of delay. Exts.P3 and P4 are the stay petition and early hearing petition filed along with the appeal. It is stated that without considering pendency of the appeal and the accompanying applications before the 2nd respondent, coercive steps of recovery has now been initiated and Ext.P5 prohibitory order was issued to the 3rd respondent Bank, wherein the petitioner is holding account. Under such circumstances the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the matter is in seizin of the statutory appellate authority, I am of the view that the writ petition can be disposed of directing that authority to W.P(C) No.36110 of 2010-K 2 take appropriate steps. 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and pass orders on the delay condonation application, if any filed along with Ext.P2 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. If delay is condoned and the appeal is registered then the 2nd respondent shall consider and pass orders on Ext.P3 stay petition, simultaneously. 4. Till such time orders are issued by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 shall be kept in abeyance. Needless to say that the petitioner shall be permitted to operate the Bank account, despite Ext.P5 notice issued. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE ab