IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 29TH JANUARY 2008 / 9TH MAGHA 1929 W.P.(C) No. 3282 of 2008(N) --------------------------------- PETITIONER: -------------- JOSE V. MANUEL, V.M.J. RUBBERS, OLIMKADAVU, MANGALAMDAM, VADAKENCHERRY, PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ----------------- 1. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, ALATHUR 2. TAHSILDAR, TALUK OFFICE, ALATHUR BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 3282 OF 2008 N = = = = = = = = = = = = = = = = Dated this the 29th January, 2008 J U D G M E N T Exts. P1 to P3 are the assessment orders produced by the petitioner. It is submitted by the petitioner that the amount found due in Ext. P1 is sought to be recovered by issuing Exts. P4 and P5 demand notices. In so far as Exts. P2 and P3 assessment orders are concerned, it is stated that revenue recovery proceedings are yet to be initiated. In this writ petition, petitioner confesses that he has not filed any appeal as at present. According to him, he needs a breathing time to pursue his statutory remedy of appeal and that in the meanwhile revenue recovery steps for realising the amount due in terms of Exts. P1 to P3 be deferred. 2. I heard the learned counsel for the petitioner and the learned Govt. Pleader. The learned Govt. Pleader submits that in the absence of having filed any appeal the petitioner is not justified in making the request. 3. Since a statutory remedy of appeal is available to the W.P.(C) No. 3282 OF 2008 -2- petitioner and that the petitioner intends to pursue such remedy, I am inclined to grant the petitioner a breathing time. Therefore, I dispose of this writ petition directing that coercive steps for recovering the tax in terms of Exts. P1 to P3 be deferred for a period of 2 weeks from today and in the meantime it will be open to the petitioner to pursue the remedies that are available to him. ANTONY DOMINIC JUDGE jan/-