IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 5TH JANUARY 2011 / 15TH POUSHA 1932 WP(C).No. 248 of 2011(E) -------------------------------------- PETITIONER(S): ------------------------- VIKRANT TYRES LTD., (JK TYRES & INDUSTRIES LTD.), MARY MATHA SHOPPING COMPLEX, L.P.J.ROAD, PALARIVATTOM, COCHIN-682 025, REP.BY ITS SENIOR COMMERCIAL OFFICER MR.SURENDRA BABU. BY SRI.M.PATHROSE MATTHAI, SENIOR ADVOCATE, BY ADV. SRI. SAJI VARGHESE, SMT. MARIAM MATHAI. RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE I, ERNAKULAM, KOCHI-18. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.248 of 2011 ------------------------------------------- Dated this the 5th day of January, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. Ext.P3 is the stay petition filed along with the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated on issuing Ext.P4 revenue recovery notice under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeal, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition after affording an opportunity of hearing to the petitioner, as early as possible, W.P.(C).248/11 -2- at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 which is now initiated pursuant to Ext.P4 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. okb