IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH MARCH 2011 / 17TH PHALGUNA 1932 WP(C).No. 7104 of 2011(K) -------------------------------------- PETITIONER(S): ------------------------ R.N. SENTHIL KUMAR, 7/686, RITHU POULTRY FARM, MANGAPALLAM, RVP PUTHUR, CHITTUR, PALAKKAD. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S. HARIHARAN, SMT.K. UMAMAHESWAR. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, CHITTUR, PALAKKAD DISTRICT, PIN- 678 104. 2. THE DY. COMMISSIONER (APPEALS) COMMERCIAL TAXES, THEVARA, ERNAKULAM- 682 015. 3. THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, CHITTUR , PALAKKAD-678 104. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 7104 of 2011 --------------------------------- Dated this the 8th day of March, 2011 JUDGMENT Aggrieved by Exts.P1(a) and P1(b) orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent, as evidenced from Exts.P2(a) and P2(b). The appeals were filed along with Exts.P3(a) and P3(b) petitions seeking condonation of delay. Exts.P4(a) and (b) are the stay petitions filed along with the appeal. 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 notice issued 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 appeal. 2. Considering the fact that the statutory appellate authority is in seizin of the matter, I am of the view that the writ petition WP(C).7104/2011 2 can 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 Exts.P3(a)and P3 (b) 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.P4(a) and P4(b) stay petitions, simultaneously. 4. Till such time orders are passed by the 2nd respondent, recovery of amounts covered under Exts.P1 and P2, 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).7104/2011 3