IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 24TH MAY 2011 / 3RD JYAISHTA 1933 WP(C).No. 13927 of 2011(M) --------------------------------------- PETITIONER: ------------------- M/S.P.M.H.AUTOMOBILES, MANJERI, REPRESENTED BY ITS MANAGING PARTNER, P.AHAMMED KUTTY. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, MANJERI-676 121. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.13927 of 2011 ------------------------------------------- Dated this the 24th day of May, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment the petitioner filed Ext.P2 appeal before the 2nd respondent. The appeal was filed along with a petition seeking condonation of delay, as per Ext.P3. Along with appeal the petitioner had also filed stay petition as evidenced from Ext.P4. 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 has now been initiated on the basis of Ext.P6 notice issued under the provisions of the Kerala Revenue Recovery Act, 1968. Under such circumstances the petitioner seeks direction to restrain the coercive steps till the appeal is disposed of. 2. It is noticed that statutory appeal is pending disposal before the authority concerned. Hence I am of the W.P.(C).13927/11 -2- view that the writ petition can be disposed of directing that authority to take expeditious steps. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 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 order of assessment, which is initiated pursuant to Ext.P6 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