IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 18TH FEBRUARY 2011 / 29TH MAGHA 1932 WP(C).No. 5145 of 2011(P) ------------------------------------- PETITIONER: ------------------- M/S.INDIAN ASSOCIATES, AUTORIKSHAW DEALER, KUTTIPURAM, REPRESENTED BY ITS MANAGING PARTNER, N.V.MOHAMED KUTTY. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY RESPONDENTS: ------------------------ 1. THE ADDITIONAL SALES TAX OFFICER-II, COMMERCIAL TAXES, TIRUR-676 306. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. DEPUTY TAHSILDAR (R.R.), CHAVAKKAD-680 016. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 5145 of 2011 --------------------------------- Dated this the 18th day of February, 2011 JUDGMENT Aggrieved by Exts.P1 and P2 orders imposing penalty and Exts.P3 and P4 orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Exts.P5 to P8, respectively. The appeals were filed along with Exts.P9 to P12 petitions seeking condonation of delay. Exts.P13 to P16 are the stay petitions filed along with the appeals. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps has now been initiated pursuant to Exts.P17 and P18 demand notices issued under provisions of the Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain recovery steps till the disposal of the appeals. 2. Considering the fact that the statutory appellate authority is in seizin of the matter, I am of the view that the writ petition WP(C) .5145/2011 2 can be disposed of directing the appellate authority to take expeditious steps for disposal of the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P9 to P12 delay condonation applications filed along with appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . If the delay is condoned and the appeals are registered, then the 2nd respondent shall consider and pass orders on Exts.P13 to P16 stay petitions, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Exts.P1 to P4, which is now initiated on the basis of Exts.P17 and P18 notices, shall be be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .5145/2011 3