IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST JUNE 2011 / 31ST JYAISHTA 1933 WP(C).No. 16575 of 2011(V) ------------------------------------- PETITIONER(S): ----------------------- A.D.PRASAD KUMAR, PRASAD NIVAS, A.N.PURAM, ALAPPUZHA, (PROPRIETOR OF DEFUNCT RAJAM TRADERS, A.N.PURAM, ALAPPUZHA). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, I CIRCLE ALAPPUZHA, CIVIL STATION, ALAPPUZHA.688001 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM.692001 3. DEPUTY TAHSILDAR (RR), AMBALAPPUZHA, ALAPPUZHA.688005 4. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.695001 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16575 of 2011(V) APPENDIX EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER UNDER KVAT DATED 26.8.2010 FOR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 29 DATED 15.11.2010 FILED AGAINST EXT.P1 BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(A): TRUE COPY OF THE APLICATION FOR EARLY HEARING IN FORM 30 IN EXT.P2 APPEAL FILED BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(B): TRUE COPY OF THE APLICATION FOR STAY IN FORM 30 IN EXT.P2 APPEAL FILED BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER UNDER CST DATED 5.2.2011 FOR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4: TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 29 DATED 15.06.2011 FILED AGAINST EXT.P3 BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4(A): TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY IN FORM 30 IN EXT.P3 APPEAL FILED BY PETITIONER. EXHIBIT P4(B): TRUE COPY OF THE APLICATION FOR EARLY HEARING IN FORM 30 IN EXT.P3 APPEAL FILED BY PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4(C): TRUE COPY OF THE APLICATION FOR EARLY HEARING IN FORM 30 IN EXT.P3 APPEAL. EXHIBIT P5: TRUE COPIES OF THE DEMAND NOTICES IN FORM 1 NOS.B4-15/11/OC/ST & B4-41/11/OC/ST DATED 2.5.2011 ISSUED BY 3RD RESPONDENT. //TRUE COPY// P.S. TO JUDGE MNS C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16575 of 2011 --------------------------------- Dated this the 21st day of June, 2011 JUDGMENT Aggrieved by Exts.P1 and P3 orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Exts.P2 and P4. Ext.P4 appeal was filed along with Exts.P4(a) petition seeking condonation of delay. Exts.P2(b) and P4(c) are the stay petitions and Exts.P2 (a) and P4(b) are the early hearing petitions filed along with the appeals. It is submitted that the appeals 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 appeals, coercive steps of recovery has now been initiated, pursuant to Ext. P5 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 appeals. 2. Considering the fact that the appellate authority is in seizin of the matter, I am of the view that the writ petition can WP(C).16575/2011 2 be disposed of directing that authority to take expeditious steps. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4(a) delay condonation application filed along with Ext.P4 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 appeals are registered, then the 2nd respondent shall consider and pass orders on Exts.P2(b) and P4(c) stay petitions, simultaneously. 4. Till such time orders are passed by the 2nd respondent, recovery of the amounts covered under Exts.P1 and P3, 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).16575/2011 3