IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 11TH FEBRUARY 2011 / 22ND MAGHA 1932 WP(C).No. 4444 of 2011(E) ------------------------- PETITIONER: ------------------- SCARIA S.ADACKAPARA, HOTEL THUSHARA INTERNATIONAL, KODENCHERY, KOZHIKODE, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER - ADACKAPARA SCARIA MATHAI. BY ADV. SRI.R.RAMADAS RESPONDENT(S): ------------------------ 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM, PIN - 695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE, PIN - 673 020. 3. THE COMMERCIAL TAX OFFICER - II, IV CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE, PIN - 673 020. 4. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE - 673 006. R1 TO R4 BY GOVT.PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Jkk C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 4444 of 2011 --------------------------------- Dated this the 11th day of February, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. It is stated that the appeal was heard on 27.12.2010 and the 2nd respondent had reserved the matter for pronouncing orders. Meanwhile Revenue Recovery steps was initiated pursuant to notice issued as per Ext.P4, without considering pendency of the appeal. Hence the petitioner seeks direction to restrain the recovery steps till orders are pronounced on Ext.P2 appeal. 2. Heard; Government Pleader appearing on behalf of the respondents. Since it is submitted that the appeal was fully heard and reserved for orders and that the petitioner does not require any further hearing on the matter, I am of the view that the recovery can be stayed with a direction to the appellate authority to pronounce orders on the appeal at the earliest. WP(C) .4444/2011 2 3. Therefore the writ petition is disposed of directing the 2nd respondent to pass orders on Ext.P2 appeal, on the basis of the hearing conducted on 27.12.2010, as early as possible, at any rate within a period of three weeks from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of, recovery of the amount covered under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .4444/2011 3