IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 13TH DECEMBER 2010 / 22ND AGRAHAYANA 1932 WP(C).No. 36971 of 2010(V) --------------------------------------- PETITIONER: ------------------- A.M.ABDURAHIMAN KUTTY, PROP: SATHIYA ELECTRONICS GALLERY, R.S.ROAD, TANUR, MALAPPURAM DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, TIRUR, MALAPPURAM DISTRICT – 676 505. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM – 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI – 676 121. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36971 of 2010 ------------------------------------------- Dated this the 13th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment completed with respect to the year 2009-'10, the petitioner had filed statutory appeal as per Ext.P2, before the 2nd respondent. Ext.P3 is the stay petition filed along with the appeal. The petitioner had also filed an early hearing application as evidenced from Ext.P4. It is stated that the appeal 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 appeal, recovery steps has now been initiated pursuant to notice issued under the provisions of the Revenue Recovery Act, as per Ext.P5. It is also stated that through Ext.P6 order, operations in the bank account of the petitioner was prohibited. Under such circumstances the petitioner seeks interference of this court to restrain the recovery steps till the disposal of the appeal. 2. Having considered the fact that statutory appeal is pending disposal before the authority concerned, I am of the W.P.(C).36971/10 -2- view that the writ petition can be disposed of directing that authority to take appropriate steps. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, 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. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is initiated pursuant to Ext.P5 & P6, shall be kept in abeyance. Needless to say that the petitioner shall be permitted to operate the bank account despite the prohibitory order issued under Ext.P6, till such time. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb