IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 28TH JUNE 2011 / 7TH ASHADHA 1933 WP(C).No. 17347 of 2011(P) ---------------------------------------- PETITIONER(S): -------------------------- P.BINU, CHARUVILAYIL RUBBERS, KARAVALOOR, PUNALUR, KOLLAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR. RESPONDENT(S): --------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTARAKKARA-670 986. 2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM- 691 009. 3. THE TAHSILDAR, PATHANAPURAM, KOLLAM DISTRICT- 670 864. R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.17347/2011 P APPENDIX PETITIONER'S EXHIBITS: P1(A): COPY OF ASSESSMENT ORDER DTD. 30/10/2009 FOR THE PERIOD O JULY, 2008 TO MARCH, 2009. P1(B): COPY OF ASSESSMENT ORDER DTD. 30/04/2010 FOR THE MONTH OF OCTOBER, 2009. P1(C): COPY OF ASSESSMENT ORDER DTD. 30/04/2010 FOR THE MONTH OF NOVEMBER,2009. P1(D): COPY OF ASSESSMENT ORDER DTD. 30/04/2010 FOR THE MONTH OF DECEMBER,2009. P1(E): COPY OF ASSESMENT ORDER DTD. 30/04/2010 FOR THE MONTH OF JANUARY, 2010. P2(A): COPY OF NOTICE DTD. 04/02/11 OF THE 3RD RESPONDENT UNDER SECTION 7 OF THE RR ACT. P2(B): COPY OF NOTICE DTD. 04/02/11 OF THE 3RD RESPONDENT UNDER SECTION 34 OF THE RR ACT. P3: COPY OF ORDER DTD. 23/03/11 IN WP(C) NO.9175/2011. P4(A): COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(A). P4(B): COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(B). P4(C): COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(C). P4(D): COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(D). P4(E): COPY OF APPEAL MEMORANDUM AGAINST EXT.P1(E). P5(A): COPY OF PETITION FOR CONDONING DELAY IN EXT.P4(A)APPEAL. P5(B): COPY OF PETITION FOR CONDONING DELAY IN EXT.P4(B)APPEAL. Kss ..2/- ..2.... WPC.NO.17347/2011 P P5(C): COPY OF PETITION FOR CONDONING DELAY IN EXT.P4(B)APPEAL. P5(D): COPY OF PETITION FOR CONDONING DELAY IN EXT.P4(D) APPEAL. P5(E): COPY OF PETITION FOR CONDONING DELAY IN EXT.P4(E) APPEAL. P6(A): COPY OF PETITION FOR STAY IN EXT.P4(A) APPEAL. P6(B): COPY OF PETITION FOR STAY IN EXT.P4(B) APPEAL. P6(C): COPY OF PETITION FOR STAY IN EXT.P4(C)APPEAL. P6(D): COPY OF PETITION FOR STAY IN EXT.P4(D) APPEAL. P6(E): COPY OF PETITION FOR STAY IN EXT.P4(E) APPEAL. P7: COPY OF AUCTION NOTICE DTD. 24/05/2011 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 17347 of 2011 --------------------------------- Dated this the 28th day of June, 2011 JUDGMENT Against Exts.P1(a) to P1(e) orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P4(a) to P4(e). The appeals were filed along with Exts.P5(a) to P5(e) petitions seeking condonation of delay. Ext.P6(a) to P6(e) are the stay petitions filed along with the appeals. It is submitted that the appeals 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 appeals, coercive steps for recovery has now been initiated on the basis of Ext.P7 notice. Hence the petitioner is seeking interference of this court to restrain the recovery steps till the disposal of the appeals. 2. Considering the fact that the statutory appellate authority is in seizin of the matter, I am of the view that the writ petition can be disposed of directing that authority to take expeditious WP(C) .17347/2011 2 steps for disposal of the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P5(a) to P5(e) delay condonation applications filed along with appeals, 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 appeals are registered, then the 2nd respondent shall consider and pass orders on Exts.P6(a) to P6(e) stay petitions, simultaneously. 4. It is noticed that the petitioner had approached this court on an earlier occasion when Revenue Recovery steps were initiated for realising the amounts due under the relevant assessment concerned. This court directed the petitioner to file appeal against the assessment. However, recovery steps were stayed subject to imposition of a condition of remitting a sum of Rs.4 lakhs. It is further evident that the condition stipulated has not been complied with. Immovable properties belonging to the petitioner was attached and the same is put to sale as evident from Ext.P7 notice proclaimed. However since I have already WP(C) .17347/2011 3 issued a direction to the appellate authority to consider the delay condonation application as well as stay petitions, I am of the view that further coercive steps of recovery can be directed to be kept in abeyance till orders are issued by the appellate authority. 5. Accordingly, all further coercive steps including sale of the movables is directed to be kept in abeyance till orders are issued by the appellate authority as directed above. However attachment already effected will continue. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .17347/2011 4