IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH JUNE 2011 / 24TH JYAISHTA 1933 WP(C).No. 15690 of 2011(I) -------------------------------------- PETITIONER(S): --------------------- M/S LG ELECTRONICS INDIA PVT. LTD., DOOR NO.40/2170, VASUDEV BUILDINGS,TD ROAD, COCHIN. REP. BY MANAGER, V. HARIHARAN, S/O.VARADARAJAN, AGED 38 YEARS. BY ADV. SRI.RENJITH THAMPAN RESPONDENT(S): -------------------------- 1. DEPUTY COMMISSIONER, (APPEALS), COMMERCIAL TAXES, ERNAKULAM, PIN- 682 018. 2. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-1, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM, PIN- 682 018. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, PIN- 682 018. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 15690 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 25/03/2011 ALONG WITH NOTICE OF DEMAND ISSUED BY THE 2ND RESPONDENT. EXT.P1(a): COPY OF THE NOTICE OF DEMAND ISSUED BY THE 2ND RESPONDENT DATED 25/03/2011. EXT.P2: COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER DATED 23/05/2011 AGAINST EXT.P1. EXT.P2(a): COPY OF THE INTERLOCUTORY APPLICATION FILED BY THE PETITIONER DATED 23/05/2011. EXT.P2(b): COPY OF THE I.A. FILED BY THE PETITIONER TO ADVANCE HEARING DATED 23/05/2011. EXT.P3: COPY OF THE ASSESSMENT ORDER DATED 25/03/2011 PASSED BY THE 2ND RESPONDENT. EXT.P3(a): COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED 25/03/2011. EXT.P4: COPY OF THE APPEAL DATED 23/05/2011 FILED BY THE PETITIONER AGAINST EXT.P3. EXT.P4(a): COPY OF THE APPLICATION FOR INTERIM STAY FILED BY THE PETITIONER DATED 23/05/2011. EXT.P4(b): COPY OF THE PETITION FILED BY THE PETITIONER DATED 23/05/2011 FOR ADVANCING THE HEARING. EXT.P5: COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 26/05/2011. EXT.P5(a): COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 26/05/2011. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.15690 of 2011 ------------------------------------------- Dated this the 14th day of June, 2011 J U D G M E N T ---------------------- Against Ext.P1 and P3 orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Ext.P2 and P4. Ext.P2(a) and Ext.P4(a) are the stay petitions filed along with the appeals. It is submitted that the appeals as well as the stay petitions 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 on issuing Ext.P5 and P5a(a) revenue recovery notices under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeals, 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.P2(a) and Ext.P4(a) stay petitions after affording an opportunity of hearing to the petitioner, as early as possible, W.P.(C).15690/11 -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 and P3, which is now initiated pursuant to Ext.P5 and Ext.P5(a) notices, 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