IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 4TH FEBRUARY 2010 / 15TH MAGHA 1931 WP(C).No. 3578 of 2010(V) ------------------------- PETITIONER: --------------- T.A.UNNIKRISHNAN, PROP: MS.SIGMA AGENCIES: SOUTH ARYAD: ALAPUZHA. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER: SPECIAL CIRCLE, ALAPUZHA. 2. DEPUTY COMMISSIONER (APPEALS),KOLLAM 3. INSPG.ASST.COMMISSIONER COM TAXES: ALAPUZHA. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------- W.P (C) No.3578 of 2010 -------------------------- Dated this the 4th February, 2010 J U D G M E N T The petitioner is aggrieved of the revenue recovery proceedings initiated by the third respondent as borne by Ext.P19 to P22, notwithstanding the pendency of Ext.P7 to P12 appeals and Ext.P13 to P17 petitions for stay, preferred against Exts.P1 to P5 assessment orders and Ext.P6 order imposing penalty. 2. The learned counsel for the petitioner submits that similar matters have already been finalised by this Court by giving appropriate directions to the appellate authority to consider and finalise the appeals subject to the condition that the petitioner satisfied 1/3rd of the amount in dispute. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P7 to P12 appeals, in accordance with law, after giving an opportunity of hearing to the W.P (C) No.3578 of 2010 2 petitioner, which shall be finalised as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. It is made clear that till such final orders are passed on Ext.P7 to P12 appeals, all further proceedings pursuant to Exts.P19 to P22 notices shall be kept in abeyance, subject to the condition that the petitioner deposits 1/3rd of the amount due as covered in Exts.P19 to P22 within one month. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON, JUDGE ma W.P (C) No.3578 of 2010 3 W.P (C) No.3578 of 2010 4