IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH DECEMBER 2010 / 17TH AGRAHAYANA 1932 WP(C).No. 36586 of 2010(W) ---------------------------------------- PETITIONER: ------------------- M/S. LIVING ALTERNATIVES (P) LTD., 39/2088, SANTHI, A.M.THOMAS ROAD, COCHIN-16. BY ADVS. SRI.ANIL D. NAIR, SMT.NIVEDITA A.KAMATH. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER (WORKS CONTRACT), COMMERCIAL TAXES, ERNAKULAM, KOTTAYAM-686 001. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 016. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682 016. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 36586 of 2010 --------------------------------- Dated this the 8th day of December, 2010 JUDGMENT Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. The appeal was filed along with a petition seeking condonation of delay, as evidenced from Ext.P4. Petitioner had also filed stay petition along with the appeal, as evidenced from Ext.P3. It is submitted that appeal as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated, pursuant to Ext.P5 notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed WP(C) .36586/2010 2 of directing the 2nd respondent to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 application filed seeking condonation of delay, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . If the delay is condoned and the appeal is admitted, then the 2nd respondent shall consider and pass orders on Ext.P3 stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be be kept in abeyance. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .36586/2010 3