IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 18TH FEBRUARY 2011 / 29TH MAGHA 1932 WP(C).No. 4992 of 2011(Y) ------------------------------------ PETITIONER: ------------------- M/S. PERIYA PEAK ESTATES(P) LTD., PERIA.P.O., MANATHAVADY, WAYANAD DISTRICT. PIN-670 644, REP. BY ITS MANAGING DIRECTOR, GEORGE SEBASTIAN. BY ADVS. SRI.T.K.SAIDALIKUTTY, SRI.A.A.ZIYAD RAHMAN. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, WAYANAD, KALPETTA-673 121. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, WAYANAD, KALPETTA-673 121. R1 TO R4 BY SR. GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 4992 of 2011 --------------------------------- Dated this the 18th day of February, 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.P3 petition seeking condonation of delay. Ext.P3(a) 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.P4 demand notice 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 statutory appellate authority is in seizin of the matter, I am of the view that the writ petition can be disposed of directing that to take expeditious steps for WP(C).4992/2011 2 disposal of the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 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(a) stay petition, simultaneously. 4. Till such time orders are passed by the 2nd respondent, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4 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).4992/2011 3