IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 24TH JANUARY 2011 / 4TH MAGHA 1932 WP(C).No. 2278 of 2011(H) ----------------------------------- PETITIONER(S): ------------------------ DENCY JOHN, THOPPIL HOUSE, OLIVUMALA, CHUNDALE, WAYANAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT(S): ------------------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT F REVENUE, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE INTELLIGENCE OFFICER (IB), KALPETTA, WAYANAD. 4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, WAYANAD. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 2278 of 2011 --------------------------------- Dated this the 24th day of January, 2011 JUDGMENT Aggrieved by Exts.P1 and P2 orders imposing penalty, the petitioner had approached the 2nd respondent by filing Exts.P3 and P5 appeals. It is submitted that the 2nd respondent had conducted a hearing on the appeals on 19.11.2010, as per posting notice issued under Ext.P9. According to the petitioner, the appeals in question were fully heard on that day and the 2nd respondent had reserved the matter for pronouncing orders. 2. Grievance of the petitioner is that without considering pendency of the appeals, recovery steps has now been initiated on the basis of Exts.P7 and P8 notices. Hence the petitioner seeks interference of this court to restrain the recovery steps till orders are pronounced on Exts.P3 and P5 appeals. 3. It is submitted that appeals were fully heard and that the petitioner does not require any further hearing on the matter. Hence I am of the view that the writ petition can be disposed of directing the appellate authority to pass orders on the WP(C) .2278/2011 2 appeals within a time to be stipulated. 4. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P3 and P5 appeals, on the basis of the hearing already conducted on 19.11.2010, at the earliest, at any rate within a period of three weeks from the date of receipt of a copy of this judgment. 5. Till such time orders are issued on the appeals, recovery of amount covered under Exts.P1 and P2, which is now initiated on the basis of Exts.P7 and P8 notices, shall be be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .2278/2011 3