IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 20TH JANUARY 2011 / 30TH POUSHA 1932 WP(C).No. 1745 of 2011(P) ------------------------- PETITIONER(S): --------------- M/S.SURYA VASTRALAYAM, MISBAH COMPLEX, NEAR NEW BUS STAND, VATAKARA, REPRESENTED BY ITS MANAGING PARTNER, SAMSON GEORGE, S/O.M.K.GEORGE, AGED 44 YEARS, MANIMALATHARAPIL HOUSE, CHEMBERI P.O., KANNUR DISTRICT. BY ADV. SRI.SUNNY MATHEW RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER-I, OFFICE OF THE COMMERCIAL TAX, VATAKARA-673 101. 2. THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER, KOZHIKODE-673 572. 3. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-673 572. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.1745 of 2011-P ---------------------------------------- Dated this the 20th day of January, 2011. J U D G M E N T Against Ext.P1 order of assessment and Ext.P2 order imposing penalty, the petitioner had filed statutory appeals before the 2nd respondent. Exts.P6 and P7 are the stay petitions filed along with the appeals. It is stated that the appeals as well as the accompanying stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals and the stay petitions, coercive steps of recovery has now been initiated to realise the amounts covered under Exts.P1 and P2, on the basis of Ext.P8 demand notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeal. 2. Considering pendnecy 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 take expeditious steps for disposal of the matter. 3. In the result, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P6 and P7 stay petitions, 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. 4. Till such time orders are passed on the stay petitions as directed above, further steps of recovery initiated pursuant to Ext.P8 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ab