IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 WP(C).No. 492 of 2011(J) ------------------------ PETITIONER: ------------------ MS.BROTHERS METALS, KALPETTA BY T.ABDUL RAZAK, PROPRIETOR. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER, KALPETTA - 673121. 2. THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE - 673006. 3. INSPECTING ASSISTANT COMMISSIONER, WAYANAD - 673121. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.492 of 2011-J. = = = = = = = = = = = = Dated this the 7th January, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed against the petitioner with respect to the year 2006-'07, the petitioner had preferred statutory appeal as per Ext.P2, before the 2nd respondent. The appeal was filed along with a delay condonation application, as evidenced from Ext.P3. Along with the appeal the petitioner had also filed Ext.P4 stay petition. It is stated that the appeal and the accompanying applications are pending disposal before the 2nd respondent. Meanwhile, revenue recovery steps were initiated on the basis of Ext.P5 notice, issued under the Kerala Revenue Recovery Act. Hence the petitioner seeks direction restraining recovery steps till the disposal of the appeal. 2. Considering pendency of the matter before the statutory appellate authority I am of the view that the writ petition can be disposed of directing that authority to take WP(C).No.492 of 2011-J. 2 necessary action. 3. Hence the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 delay condonation application, after affording an opportunity of being heard to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. If the delay is condoned and the appeal is registered, then the 2nd respondent shall consider and pass orders on Ext.P4 stay petition, simultaneously. 5. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 order of assessment, which is initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the appellate authority for proper compliance. C.K.ABDUL REHIM, (Judge) Kvs/-