IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 7TH DECEMBER 2010 / 16TH AGRAHAYANA 1932 WP(C).No. 36433 of 2010(D) --------------------------------------- PETITIONER: ------------------- A.M.SADHIQ, S/O. MOHAMMED, K.M.MANZIL, ST.ALBERTS SCHOOL LANE, COCHIN-35. BY ADVS. SRI.K.JAJU BABU, SMT.M.U.VIJAYALAKSHMI, SRI.T.S.SHYAM PRASANTH. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM, KOCHI-682 016. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE I, ERNAKULAM, KOCHI-682 016. 3. THE SPECIAL TAHSILDAR (R.R.), KANAYANNUR TALUK, ERNAKULAM, KOCHI-682 011. 4. THE REVENUE INSPECTOR, ERNAKULAM VILLAGE, KANAYANNUR TALUK, ERNAKULAM DISTRICT, KOCHI-682 011. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36433 of 2010 ------------------------------------------- Dated this the 7th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment, which is revised through Ext.P2, the petitioner had filed statutory appeal before the 1st respondent as evidenced from Ext.P4. Ext.P5 is the stay petition filed along with the appeal. The petitioner had also filed Ext.P6 application seeking to advance the hearing of the appeal. It is submitted that the appeal and the accompanying applications are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that coercive steps has now been initiated on issuing Ext.P3 notice under the provisions of the Kerala Revenue Recovery Act, 1968, without considering pendency of the appeal. 2. Considering pendency of the statutory appeal before the 1st respondent, I am of the view that the writ petition can be disposed of directing that authority to expedite the matter. 3. Learned Government Pleader appearing for the respondents points out that the appeal does not reveal the W.P.(C).36433/10-D -2- date of receipt of the impugned order and that there will be delay in filing the appeal. 4. Under the above circumstances the writ petition is disposed of directing the 2nd respondent to consider application if any submitted for condonation of delay, if not already condoned, and to pass orders thereon after affording an opportunity of hearing to the petitioner. If the delay is condoned and the appeal is registered, (or if there is no delay in filing the appeal) the 1st respondent shall consider and pass orders on Ext.P5 stay petition. The needful in this regard shall be done as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 5. Till such time orders are passed by the 1st respondent as directed above, recovery of amounts covered under Ext.P1 & P2, which is initiated pursuant to Ext.P3 notice, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM, JUDGE. okb