IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST FEBRUARY 2010 / 12TH MAGHA 1931 WP(C).No. 3120 of 2010(L) ------------------------------------- PETITIONER(S): ---------------------- M/S.BORN BUILDERS (P) LTD., DESEEYAKAVALA, THRIKKAKKARA P.O., KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR, K.V.SOMAN. BY ADV. MR.V.P.SUKUMAR, MR.P.U.MATHEN, MR.BEJOY CHERIYAN, MR.JAIRAM.V.MENON, MR.KURYAN THOMAS. RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER (WC & LT), COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 3120 of 2010-L ---------------------------- Dated this the 1st day of February, 2010. J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, the petitioner has approached the second respondent/appellate authority by filing Ext.P2 appeal, along with Ext.P3 petition for stay. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, the third respondent has issued Ext.P4 notice under the Kerala Revenue Recovery Act for realization of the due amount, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. The learned counsel for the petitioner submits that the impugned assessment order is virtually an ex-parte assessment order and that on consideration of the appeal, the matter might have to be remitted for effecting the adjudication on merits by the Assessing Authority. Accordingly, the learned counsel seeks for a direction to cause the appeal itself to be considered and disposed W.P(C) No. 3120 of 2010-L 2 of; which course is not much supported from the part of the respondents due to many a reason. 5. However, considering the facts and circumstances and the nature of contentions raised, this Court finds it fit and proper to have the matter finalised by the second respondent. Accordingly, the second respondent is directed to consider and pass appropriate orders on Ext.P1 appeal in accordance with law, as expeditiously as possible. It is made clear that all further coercive proceedings pursuant to Ext.P4 shall stand stayed, till finalisation of the appeal, on condition that the petitioner deposits a sum of Rs.'5' lakhs within 'two' weeks from the date of receipt of a copy of this judgment. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab