IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 5TH JANUARY 2011 / 15TH POUSHA 1932 WP(C).No. 220 of 2011(B) -------------------------------------- PETITIONER(S): ------------------------- SHRI.P.M.SHAREEF, PROPRIETOR, FIDHA DUTY FREE SHOP, MANNA, TALIPARAMBA, KANNUR-670 141. BY ADVS. SRI.T.M.SREEDHARAN, SMT. C.K.SHERIN, SRI.V.P.NARAYANAN. RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER-III, TALIPARAMBA-670 141. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE SPECIAL DEPUTY TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, TALIPARAMBA-670 141. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.220 of 2011 ------------------------------------------- Dated this the 5th day of January, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 to P3 orders of assessments with respect to various quarters in the assessment year of 2009-'10, the petitioner had preferred Ext.P4 to P6 appeals before the 2nd respondent appellate authority. Ext.P4(a), P5(a) and P6(a) are the stay petitions filed along with the appeals. It is stated that the appeals as well as stay petitions are pending consideration and disposal before the 2nd respondent. Meanwhile, coercive steps of recovery has been initiated on the basis of Ext.P7 to P9 notices issued under the provisions of the Kerala Revenue Recovery Act, 1968. Under the above circumstances the petitioner seeks direction from this court to restrain recovery steps till the disposal of the appeals. 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 the said authority to have an early consideration of the matter. 3. In the result, the writ petition is disposed of W.P.(C).220/11 -2- directing the 2nd respondent to consider and pass orders on Ext.P4(a), P5(a) and P6(a) stay petitions, 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 by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 to P3, which is initiated on the basis of Ext.P7 to P9 notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent Tribunal. C.K.ABDUL REHIM, JUDGE. okb