IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 WP(C).No. 33436 of 2009(Y) -------------------------- PETITIONER(S): --------------- AMBILEY G., PROPRIETOR, THRIPTHY FLAMES, THAMARASSERY COMPLEX, MUTTAMBALAM P.O. KOTTAYAM - 686 004. BY ADV. SRI.SURIN GEORGE IPE RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, KOTTAYAM. 2. THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. 3. THE TAHSILDAR, TALUK OFFICE, CHANGANACHERRY. 4. THE DEPUTY TAHSILDAR (R.R) TALUK OFFICE, CHANGANACHERRY. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33436 OF 2009 ------------------------------ Dated this the 20th day of November, 2009 J U D G M E N T ---------------------- 1. Grievance of the petitioner is against the coercive steps of recovery now being pursued by the respondents for realisation of the amount of tax assessed with respect to the years 2005-06, 2006-07 and 2007-08, without taking note of pendency of statutory appeals before the appellate authority. According to the petitioner, he had filed Ext.P1 to P3 appeals before the 2nd respondent against the assessments. It is submitted that the appeals were filed along with applications seeking condonation of delay and also along with stay petitions. It is further submitted that the appeals as well as the accompanying applications are pending disposal before the 2nd respondent. 2. Since the matter is pending consideration and disposal before the statutory appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 3. The 2nd respondent is directed to consider and pass orders on the delay condonation applications filed along with W.P.(C).33436/09-Y 2 Ext.P1 to P3 appeals, if it is already registered on the records, 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 2nd respondent is condoning delay in filing the appeals, the stay petitions filed along with the appeals shall also be considered and appropriate orders shall be issued thereon, simultaneously. 4. The respondents are directed to keep in abeyance recovery steps for realisation of amounts assessed with respect to the years stated above, which is now initiated pursuant to Ext.P4 and P4(a) notices, till orders are issued by the 2nd respondent as directed above. 5. On the event of delay being condoned the 2nd respondent shall take necessary steps for disposal of the appeals on an early date, thereafter. C.K.ABDUL REHIM, JUDGE. okb