IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH APRIL 2010 / 18TH CHAITHRA 1932 WP(C).No. 11809 of 2010(A) -------------------------- PETITIONER(S): --------------- DR.GEORGE JACOB, PROPRIETOR, WYNAD RESINS, PUNNAPPALA P.O., ERIYAD, WANDOOR, MALAPPURAM DISTRICT. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------ W.P.(C)No. 11809 OF 2010 ------------------------ Dated this the 8th day of April, 2010 JUDGMENT The petitioner has approached this court challenging the coercive steps taken by the 4th respondent by way of Ext.P4 under the Revenue Recovery Act for realisation of the due amount, under Ext.P1 assessment order, against which the petitioner has already preferred Ext.P2 appeal along with Ext.P3 petition for stay. The case of the petitioner is that, by virtue of Ext.P5 judgment, this court has already directed the concerned authority to pass modified assessment order pursuant to the appellate orders passed and once the same is finalised much amount will have to be refunded to the petitioner and hence there will not be any liability to be cleared. The learned counsel for the petitioner seeks for a direction to be issued to the second respondent to consider and pass final orders on Ext.P2 appeal in accordance with law. 2. In the above facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P2 appeal in accordance with law, as expeditiously as possible, at WPC NO. 11809/2010 -2- any rate within three months from the date of receipt of a copy of this judgment. Recovery proceedings pursuant to Ext.P4 shall be kept in abeyance till such time. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE. dpk