IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH FEBRUARY 2011 / 21ST MAGHA 1932 WP(C).No. 4269 of 2011(G) ------------------------- PETITIONER(S): --------------- M/S. RAHUL TIMBERS, NILAMBUR, REPRESENTED BY ITS MANAGING PARTNER T.M.CHANDRAN, S/O. NARAYANAN, T.M. HOUSE, CHANDAKUNI.P.O., NILAMBUR, MALAPPURAM DISTRICT. BY ADV. SRI.K.M.SATHYANATHA MENON RESPONDENT(S): --------------- 1. THE SALES TAX OFFICER, P.O. NILAMBUR, MALAPPURAM DISTRICT-676121. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD DISTRICT-678001. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) P.O. NILAMBUR TALUK, MALAPPURAM DISTRICT-676121. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.4269 of 2011-G ---------------------------------------- Dated this the 10th day of February, 2011. J U D G M E N T Against Ext.P1 series orders of assessments, the petitioner had filed appeals before the 2nd respondent, as evidenced from Ext.P3 series. It is stated that the appeals were posted for hearing before the 2nd respondent on 2.2.2011, as evidenced from Ext.P4 posting notice, and the appeals were fully heard on that date. It is further stated that the 2nd respondent had reserved the matter for pronouncing orders. Meanwhile, revenue recovery proceedings were initiated for realising amounts covered under the assessments, on issuing Ext.P5 series notices under the provisions of the Kerala Revenue Recovery Act. Under the above circumstances, the petitioner seeks direction to restrain the recovery steps till orders are pronounced on the appeals. 2. Considering the fact that the appeals were fully heard and its stands posted for pronouncing orders, I am of the view that interest of justice will be served if the respondents are W.P(C) No.4269 of 2011-G 2 directed to restrain from proceeding with further coercive steps for recovery till orders are pronounced and copies thereof are communicated to the petitioner. 3. Therefore, the writ petition is disposed of directing the 2nd respondent to pass orders on Ext.P3 series appeals, on the basis of the hearing conducted on 2.2.2011, without any further delay, at any rate within a period of three weeks from the date of receipt of a copy of this judgment. 4. Till the appeals were disposed of, recovery steps initiated on the basis of Ext.P5 series notices shall be kept in abeyance. It is made clear that attachment if any effected on the immovable property by virtue of Ext.P5 series notices will continue. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// ab P.A to Judge