IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 7TH JUNE 2011 / 17TH JYAISHTA 1933 WP(C) No. 15244 of 2011(E) ------------------------------------ PETITIONER(S): ---------------------- M/S.ALUMINIUM INDUSTRIES LTD., SWITCHGEAR DIVISION, MANNAR, ALAPPUZHA REPRESENTED BY ITS COMPANY SECRETARY & MANAGER ACCOUNTS, MR.K.JAYAKUMAR. BY ADVS. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH MENON RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ASRAMAM, KOLLAM-691001. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ASSMT.) SPECIAL CIRCLE, ALAPPUZHA-688001. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHENGANNOOR-689121. R1 TO R4 BY GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: krj C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.15244 of 2011 ------------------------------------------- Dated this the 7th day of June, 2011 J U D G M E N T ---------------------- 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 petitions seeking condonation of delay, as per Ext.P3 and Ext.P4 stay petition. It is submitted that the 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, coercive steps of recovery have now been initiated on issuing Ext.P5 revenue recovery notice under the Kerala Revenue Recovery Act. 2. Considering pendency of the statutory appeal, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 W.P.(C).15244/11 -2- 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 of one month from the date of receipt of a copy of this judgment. If the delay is condoned and the appeal is registered, then the 2nd respondent shall consider and pass orders on Ext.P4 stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P5 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