IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 18TH OCTOBER 2010 / 26TH ASWINA 1932 WP(C).No. 31743 of 2010(P) -------------------------- PETITIONER(S): --------------- M/S. J & A FOUNDATIONS PVT LTD., 33/1344-C, KALASRISHTY JUNCTION, VENNALA P.O., KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.V.J.JOSEPH. BY ADV. SRI.ANIL D. NAIR SRI.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER-II (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 682 016 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 682 016 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 682 016 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM. 695001 SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 31743 OF 2010 ------------------------------------- Dated this the 18th day of October, 2010 JUDGMENT Aggrieved by the assessment completed against the petitioner, with respect to the year 2007-08, the petitioner had filed Ext.P2 appeal before the second respondent. The appeal was filed along with Ext.P4 petition seeking condonation of delay. Ext.P3 is the stay petition filed along with the appeal. It is submitted that Ext.P2 appeal and the accompanying applications are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without considering pendency of the appeal coercive steps are now being initiated pursuant to Ext.P5 notice. Petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Since the statutory appeal is pending consideration and disposal, I am of the view that the Writ 2 WP(C) No. 31743/2010 Petition can be disposed of on issuing directions to the appellate authority to expedite the matter. 3. The Writ Petition is disposed of directing the second respondent to consider and pass orders on Ext.P4 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, the second respondent shall consider and pass orders on Ext.P3 stay petition, simultaneously. 4. Till such time orders are passed by the second respondent as directed above, the recovery steps now initiated pursuant to Ext.P5 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the appellate authority. C.K. ABDUL REHIM JUDGE dnc