IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 7TH OCTOBER 2009 / 15TH ASWINA 1931 WP(C).No. 28126 of 2009(I) -------------------------- PETITIONER(S): --------------- AJITHA. A, PROPRIETRIX, M/S PAPPAN'S STORE, ORKKATTERI, VATAKARA. BY ADV. SRI.ZUBAIR PULIKKOOL RESPONDENT(S): --------------- 1. DEPARTMENT OF COMMERCIAL TAX OFFICER, VATAKARA. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY), COMMERCIAL TAX DEPARTMENT, KOZHIKODE. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.28126 OF 2009 ------------------------------ Dated this the 7th day of October, 2009 J U D G M E N T ---------------------- 1. Aggrieved by Ext.P1 order of assessment pertaining to the year 2007-08 and also aggrieved by the orders imposing penalty for the very same year, the petitioner had preferred Ext.P4 and P5 appeals respectively, before the 2nd respondent. It is submitted that the appeal petitions are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that without considering pendency of appeals, coercive steps are now being initiated for realisation of amounts covered under order of assessment and the order of penalty, pursuant to issuing Ext.P6 notice under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner is seeking direction for disposal of appeals and to keep the recovery proceedings pending till then. 2. Heard learned counsel for petitioner and Government Pleader for the respondents. Since the petitioner had already approached the appellate authority under the statute, it is for the petitioner to move before that authority seeking stay against the steps for realisation of the disputed amounts. Therefore the W.P.(C).28126/09-I 2 petitioner is relegated to the appellate authority to file appropriate interlocutory applications in the appeals, Ext.P4 and P5. 3. If any such interlocutory applications for stay are filed by the petitioner in Ext.P4 and P5 appeals, within a period of three weeks from today, the appellate authority shall proceed to consider and dispose of the appeal as well as the stay petitions at the earliest. However, in order to facilitate the petitioner to file stay applications and to move before the appellate authority, further steps of recovery which is initiated pursuant to Ext.P6, is directed to be kept in abeyance for a period of six weeks from today. C.K.ABDUL REHIM, JUDGE. okb