IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH FEBRUARY 2011 / 18TH MAGHA 1932 WP(C).No. 3749 of 2011(P) ------------------------------------- PETITIONER(S): ----------------------- M/S.SMART TRADE CITY, NEAR BUS STAND ,KOTTAKKAL, MALAPPURAM, REPRESENTED BY ITS PROPRIETOR, K.ABDU HAJI. BY ADV. SRI.R.RAMADAS RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM PIN 695 001. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, PIN 682 004. 3. THE INTELLIGENCE OFFICER (I.B), DEPARTMENT OF COMMERCIAL TAXES INTELLIGENCE OFFICE, MALAPPURAM 676 505. 4. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) TIRURANGADI, MALAPPURAM 676 306. R1 TO R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3749 of 2011 --------------------------------- Dated this the 7th day of February, 2011 JUDGMENT Against Ext.P1 order imposing penalty, the petitioner has filed Ext.P2 appeal before the 2nd respondent. It is submitted that appeal was heard on 12.11.2010 and the 2nd respondent had reserved the matter for pronouncing orders. Meanwhile recovery steps were initiated on the basis of Ext.P4 notice. Hence the petitioner seeks direction to keep in abeyance recovery steps till orders are pronounced on the appeal. 2. Considering the submission that the appeal was fully heard on 12.11.2010 and no further hearing is required, I am of the view that the writ petition can be disposed of directing the 2nd respondent to pass orders on Ext.P2 appeal, and till then directing to restrain recovery steps. 3. Therefore the writ petition is disposed of directing the 2nd respondent to dispose of Ext.P2 appeal by passing orders thereon on the basis of the hearing conducted on 12.11.2010, at the earliest possible at any rate within a period of 3 weeks from the WP(C) .3749/2011 2 date of receipt of a copy of this judgment. . 4. Till such time the appeal is disposed of, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4, shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .3749/2011 3