IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH MARCH 2011 / 16TH PHALGUNA 1932 WP(C).No. 5971 of 2011(V) ------------------------------------- PETITIONER(S): ----------------------- RAFEENA KABEER, PROPRIETOR OF M/S.FINA INTERNATIONAL, MUKKANDATH COMPLEX, VADAKKANCHERY ROAD, KUNNAMKULAM, THRISSUR DISTRICT. BY ADV. SRI.BOBBY JOHN RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, KUNNAMKULAM- PIN-658 307. 2. THE DEPUTY COMMISSIONER (APPEALS) COMEMRCIAL TAXES, ERNAKULAM, COCHIN-18. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR-658 307. R1 TO R3 BY SENIOR GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 5971 of 2011 --------------------------------- Dated this the 7th day of March, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. 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 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, coercive steps of recovery has now been initiated pursuant to Ext.P5 demand notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the statutory appellate authority is in seizin of the matter, I am of the view that the writ petition can be disposed of directing that authority to take expeditious WP(C) .5971/2011 2 steps for disposal of the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 delay condonation application filed along with appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . If the delay is condoned and the appeal is registered, then the 2nd respondent shall consider and pass orders on Ext.P3 stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .5971/2011 3