IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 18TH AUGUST 2010 / 27TH SRAVANA 1932 WP(C).No. 26219 of 2010(B) -------------------------- PETITIONER(S): --------------- M/S.THOMAS KING ELECTRONICS, SARAPHIN BUILDING, IIND FLOOR, PUNNATH TEMPLE ROAD, REPRESENTED BY ITS PROPRIETOR, MR.MATHEW PADAMADAN. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, 1 CIRLE, KALAMASSEY AT EDAPPALLY. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, COCHIN-682 015. 3. THE SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, ERNAKULAM, COCHIN-682 015. 4. THE DEPUTY TAHSILDAR (R.R.) KANAYANNUR TALUK, ERNAKULAM. BY SRI. C.K. GOVINDAN, GOVENMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 26219 OF 2010 -------------------------------------------- Dated this the 18th day of August, 2010 JUDGMENT The petitioner is stated as aggrieved of the coercive proceedings under the Kerala Revenue Recovery Act, notwithstanding the pendency of the statutory appeals in respect of the impugned orders, fixing the tax upon the petitioner. The learned counsel for the petitioner submits that, as a matter of fact, Ext.P4, P4(a) and P4(b) appeals in respect of the different assessment years 2000-01, 2002-03 and 2003-04 are pending consideration before the 3rd respondent right from July, 2008 and without any regard to the pendency of the said proceedings, coercive steps are being pursued, which made the petitioner to approach this Court by filing the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Taking note of the fact that the appeals are pending for quite long, this Court finds it fit and proper to direct the 3rd respondent/Tribunal to consider and finalise the proceedings without any further delay. In the above circumstances, the 3rd respondent is directed to consider and pass final orders in Ext.P4, P4(a) and P4(b) appeals as aforesaid, in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear 2 WP(C) No. 26219/2010 that, till such final orders are passed in the aforesaid appeals, recovery of the amounts stated as due, in respect of the said appeals shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc