IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 5TH MAY 2009 / 15TH VAISAKHA 1931 WP(C).No. 12833 of 2009(Y) -------------------------- PETITIONER: --------------- T.JAYAPRASAD, PROPRIETOR, PRAKASH HOTEL, PRAKASH BHAVAN,THONNALLUR,PANDALAM.PO, PATHANAMTHITTA DISTRICT. BY ADV. MR. S.ABHILASH MR. N.J.MATHEWS MR. GEORGE VARGHESE KIZHAKKAMBALAM RESPONDENTS: --------------- 1. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), ADOOR,PATHANAMTHITTA DISTRICT. 2. THE VILLAGE OFFICER, PANDALAM VILLAGE, ADOOR, PATHANAMTHITTA DISTRICT. 3. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOLLAM. BY SENIOR GOVERNMENT PLEADER MR. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. ------------------------------------------------- W.P.(C).No. 12833 OF 2009 -------------------------------------------------- Dated this the 5th day of May, 2009 J U D G M E N T Against Exts.P5 and P6 orders the petitioner filed Exts.P7 and P8 appeals before the first respondent. Those appeals are now pending disposal. The complaint of the petitioner is that now proceedings for realisation of the amount covered by the impugned orders have been initiated, through Exts.P9 and P10 notices. The petitioner also points out that he had applied for permission to pay the tax due at the compounded rate, and the Deputy Commissioner has already condoned the delay in submitting those compounding applications. If the petitioner is allowed to pay the tax at the compounded rate, there will not be any further liability, is the contention. However, since the statutory appeal is pending before the third respondent, it is for the petitioner to move before that authority seeking stay of the recovery proceedings. Hence the writ petition is disposed of directing the petitioner to file stay applications before the third respondent WP(C).12833/2009 2 within a period of ten days from today. If such applications for stay are received by the third respondent, the same shall be considered and disposed of as early as possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of fifteen days from the date of receipt of such applications. In order to facilitate the petitioner to move the stay petitions before the appellate authority, recovery proceedings initiated pursuant to Exts.P9 and P10 notices are directed to be kept in abeyance for a period of one month from today. C.K. ABDUL REHIM, JUDGE. okb