IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 27TH OCTOBER 2010 / 5TH KARTHIKA 1932 WP(C).No. 32633 of 2010(D) -------------------------------------- PETITIONER: ------------------- K.T.VEERANKUTTY, LIMARA AGENCIES, KOPPAM, POST PULASSERI PALAKKAD DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, PATTAMBI – 678 018. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM – 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.32633 of 2010 ------------------------------------------- Dated this the 27th day of October, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order the petitioner had filed Ext.P2 appeal before the 2nd respondent. The appeal was filed along with a petition seeking condonation of delay, as per Ext.P3. The petitioner had also filed Ext.P4 and P5 petitions seeking stay of recovery of amount in dispute and early hearing of the appeal. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, coercive steps of recovery is now being initiated pursuant to Ext.P6 notice, even without considering pendency of the appeal. 2. Since the statutory appeal is pending consideration and disposal before the authority concerned, I am of the view that the writ petition can be disposed of on issuing necessary directions to that authority. 3. The 2nd respondent is directed to consider and W.P.(C).32633/10-D -2- pass orders on Ext.P3 delay condonation petition after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this Judgment. 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. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amount covered under Ext.P1, which is initiated pursuant to Ext.P6 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb