IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 WP(C).No. 111 of 2011(L) ------------------------------------- PETITIONER(S): ------------------------ SUBHAN.S, 686, GOOLINGSPET,CHITTOOR, ANDHRA PRADESH. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON, SRI.MAHESH V.MENON RESPONDENT(S): -------------------------- 1. ADDITIONAL SALES TAX OFFICER, 2ND CIRCLE, PALAKKAD 678 001. 2. DY.COMMISSIONER (APPEALS), DEPT.OF COMMERCIAL TAXES, ERNAKULAM-13. 3. DISTRICT COLLECTOR, CHITTOOR, ANDHRA PRADESH 517 002. 4. TAHSILDAR, CHITTUR MANDAL, CHITTOOR DISTRICT, ANDHRA PRADESH 517 002. BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.111 of 2011-L. = = = = = = = = = = = = = Dated this the 4th January, 2011. J U D G M E N T Against Exts.P1, P1(a) and P1(b) orders of assessments, with respect to the years 1995-'96, 1996-'97 and 1997-'98, the petitioner had preferred statutory appeals before the 2nd respondent as per Exts.P2, P2(a) and P2(b). Exts.P2(a) and P2(b) were filed along with petitions seeking condonation of delay as per Exts.P3 and P3(a). Ext.P4 series are the stay petitions filed along with the appeals. It is submitted that the appeals and the stay petitions are pending consideration and disposal before the 2nd respondent. According to the petitioner, without considering pendency of appeals, coercive steps for recovery has now been initiated on the basis of Ext.P5 notice, translation of which is produced as Ext.P5(a). Therefore, the petitioner seeks direction to restrain the WP(C).No.111 of 2011-L. 2 recovery steps till the disposal of the appeals. 2. Considering pendency of the matter before the statutory authority, I am of the view that the appellate authority can be directed to expedite the matter. 3. Therefore, the writ petition is disposed of directing the appellate authority to consider and pass orders on Exts.P3 and P3(a) delay condonation petitions, 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. If the delay is condoned and the appeals are registered, then the 2nd respondent shall consider and pass orders on Ext.P4 series stay petitions, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Exts.P1, P1(a) and P1(b) order of assessments, initiated on the basis of Ext.P5 notice, shall be kept in abeyance. WP(C).No.111 of 2011-L. 3 The petitioner will produce a copy of this Judgment before the 2nd respondent for proper compliance. C.K.ABDUL REHIM, (Judge) Kvs/-