IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 23RD JUNE 2010 / 2ND ASHADHA 1932 WP(C).No. 19442 of 2010(E) -------------------------------------- PETITIONER: ------------------- BEENA AGENCIES, PODIKUNDU, KANNUR, REP. BY MANAGER THOMAS MATHEW. BY ADVS. SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, KANNUR – 670 002. 2. DEPUTY COMMISSIONER (APPEALS), KOZHIKODE – 673 006. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J. ---------------------- W.P.(C) No.19442 OF 2010 --------------------------- Dated this the 23rd day of June, 2010 J U D G M E N T ~~~~~~~~~~~ The petitioner is stated as aggrieved by the recovery steps being pursued under the Revenue Recovery Act without any regard to Ext.P2 statutory appeal preferred against Ext.P1 assessment order, which is pending before the 2nd respondent along with Ext.P3 petition for stay. 2. Heard the learned Government Pleader as well. 3. Considering the submission made from the part of the learned counsel for the petitioner that similar matters have already been disposed of by this Court, directing the Appellate Authority to consider and finalise the appeal itself in view of the nature of contentions involved, similar cause is being pursed in the present case as well. Accordingly, the 2nd respondent is directed to consider Ext.P2 appeal and pass final orders thereon, in accordance with law, after hearing the petitioner, as W.P.(C) No.19442/2010 2 expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear that all further coercive proceedings, if any, pursuant to Ext.P1 shall be kept in abeyance on condition that the petitioner satisfies 1/3rd of the disputed liability and furnish security for the balance amount within two weeks. The Writ Petition is disposed of as above. (P.R.RAMACHANDRA MENON, JUDGE) ps