IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 28TH JUNE 2010 / 7TH ASHADHA 1932 WP(C).No. 19990 of 2010(W) -------------------------- PETITIONER: --------------- M/S.ARUNDHATHI AUDITORIUM, KUMMANODE, PATTIMATTOM, REPRESENTED BY ITS PROPRIETRESS, RADHI ARUN. BY ADV. SRI.K.J.ABRAHAM SRI.JOSE KURIAN RESPONDENT(S): --------------- 1. THE LUXURY TAX OFFICER, O/O.DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHASILDAR (RR), TALUK OFFICE, KUNNATHUNADU, PERUMBAVOOR. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.19990 of 2010-W ---------------------------- Dated this the 28th day of June, 2010. J U D G M E N T Being aggrieved of Exts.P2 and P2(a) assessment orders, in respect of the assessment years 2007-08 and 2008-09, the petitioner has preferred Exts.P3 and P3(a) appeals, which are pending consideration before the second respondent. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, the third respondent has initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P4, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P3 and P3(a) appeals in accordance with law, as expeditiously as possible, within one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Exts.P3 and P3(a) appeals, all further proceedings W.P(C) No.19990 of 2010-W 2 pursuant to Ext.P4 shall be kept in abeyance, on condition that the petitioner deposits 1/3rd of the disputed liability and furnishes security for the balance amount within a period of two weeks from the date of receipt of a copy of this judgment. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.19990 of 2010-W 3