IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 WP(C).No. 4054 of 2011(F) -------------------------------------- PETITIONER(S): ----------------------- K.S. AZEEZ, BISMI SHOPPERS CHOICE, 40/3382, CLOTH BAZAR ROAD, ERNAKULAM. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, KNAT CIRCLE-II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-687 001. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 4054 of 2011 --------------------------------- Dated this the 8th day of February, 2011 JUDGMENT Against Exts.P1 and P2 orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P3 and P4. Along with the appeals the petitioner had filed stay petitions as evidenced from Exts.P5 and P6. The appeal was filed along with Exts.P7 and P8 petitions seeking condonation of delay. 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 appeals, coercive steps of recovery has now been initiated, on the basis of Exts.P9 and P10 notices. 2. Considering the fact that the statutory appellate authority is in seizin of the matter, I am of the view that the writ petition can be disposed of directing the appellate authority to take expeditious steps for disposal of the matter. 3. Accordingly, the writ petition is disposed of directing the WP(C) .4054/2011 2 2nd respondent to consider and pass orders on Exts.P7 and P8 delay condonation applications filed along with appeals, 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.P5 and P6 stay petitions, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Exts.P1 and P2, which is now initiated on the basis of Exts.P9 and P10 notices shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .4054/2011 3