IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 16TH NOVEMBER 2010 / 25TH KARTHIKA 1932 WP(C).No. 34477 of 2010(H) --------------------------------------- PETITIONER: ------------------- ANNAMMA ABRAHAM (PROPRIETORIX), M/S.PULIMOOTTIL AUTOMOBILES, VADAVATHOOR POST, KOTTAYAM. BY ADVS. SRI.ANIL D. NAIR, SMT.NIVEDITA A.KAMATH. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES OFFICE, KOTTAYAM. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R4 BY SR. GOVT. PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.34477 of 2010 ------------------------------------------- Dated this the 16th day of November, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment completed against the petitioner with respect to the year 2008-'09, the petitioner had preferred statutory appeal as evidenced from Ext.P2, before the 2nd respondent. Ext.P3 is the stay petition filed along with the appeal. According to the petitioner, the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that coercive steps of recovery has now been initiated without considering pendency of the appeal, on issuing Ext.P4 demand notice under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the matter before the statutory appellate authority I am of the view that the writ petition can be disposed of directing that authority to expedite the matter. 3. The 2nd respondent is directed to consider and W.P.(C).34477/10-H -2- pass orders on Ext.P3 stay petition after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed as directed above recovery of amounts covered under Ext.P1 which is now initiated pursuant to Ext.P4 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb