IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 30TH MAY 2011 / 9TH JYAISHTA 1933 WP(C).No. 14551 of 2011(T) ------------------------------------------ PETITIONER(S): ------------------------- SAJI V., AGED 32 YEARS, S/O.VIDHYADARAN, VIJAYA HOME APPLIANCES, KURICHY, RESIDING AT VIJAYA BHAVAN HOUSE, THURUTHY KARA, VAZHAPPALLY WEST VILLAGE, CHANGANACHERRY, KOTTAYAM. BY ADVS. SRI.G.SUKUMARA MENON, SRI.K.SURESH, SMT.DEEPTHI S.MENON RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES, KOTTAYAM, PIN - 688 525. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM - PIN - 682 018. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM - 688 515. R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 14551 of 2011 --------------------------------- Dated this the 30th day of May, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner had preferred Ext.P2 statutory appeal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal , coercive steps of recovery has been initiated on the basis of Ext.P3 notice issued under the provisions of the Revenue Recovery Act. Hence the petitioner seeks interference of this court to restrain the recovery steps till the disposal of the appeal. 2. Since the appellate authority is in seizin of the matter, the petitioner will be at liberty to seek appropriate interim relief from that authority. If the petitioner moves a stay petition in the appeal, if it is already registered, the 2nd respondent shall consider the stay application and pass appropriate orders, 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 filing of such application. WP(C) .14551/2011 2 3. In order to facilitate the petitioner to approach the appellate authority seeking appropriate interim relief, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P3 notice, shall be kept in abeyance for a period of six weeks from today. The writ petition is disposed of with the above directions. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .14551/2011 3