IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH MARCH 2011 / 23RD PHALGUNA 1932 WP(C).No. 7925 of 2011(M) -------------------------------- PETITIONER(S): ------------------- V.U.ANTONY, S/O.URUMISE, AGED 65 YEARS, VEMPLIATH HOUSE, ANGAMALLY, ERNAKULAM. BY ADV. SRI.FRANKUR D.JAYAN RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER, ANGAMALLY (PO), ERNAKULAM, PIN 683572. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, THEVARA (PO), PIN 682016. 3. SPECIAL TAHSILDAR, REVENUE RECOVERY, ALUVA (P.O.), PIN 683101. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 7925/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER 90 - 91 DATED 10/11/1994. P1(a):COPY OF THE DEMAND NOTICE 90 - 91 DATED 10/11/1994. P2: COPY OF THE ASSESSMENT ORDER (KGST) 91 - 92 DATED 10/11/1994 P2(a):COPY OF THE DEMAND NOTICE DATED 10/11/1994. P2(b): COPY OF THE DEMAND NOTICE DATED 10/11/1994. P3: COPY OF THE ASSESSMENT ORDER (CST) 91 - 92 DATED 10/11/1994. P3(a):COPY OF THE DEMAND NOTICE DATED 10/11/1994. P4: COPY OF THE ASSESSMENT ORDER (KGST) 92 - 93 DATED 25/07/1996 P4(a):COPY OF THE DEMAND NOTICE DATED 25/07/1996. P5: COPY OF THE ASSESSMENT ORDER (CST) 92-93 DATED 25/07/1996 P6: COPY OF THE ASSESSMENT ORDER (KGST) 98-99 DATED 22/03/2003. P6(a):COPY OF THE DEMAND NOTICE DATED 22/03/2003. P6(b):COPY OF THE DEMAND NOTICE DATED 22/03/2003. P7: COPY OF THE ASSESSMENT ORDER (CST) 98-99 DATED 22/03/2003. P7(a):COPY OF THE DEMAND NOTICE DATED 22/03/2003. P8: COPY OF THE ASSESSMENT ORDER (KGST)99-2000 DTD 31/03/2004. P8(a):COPY OF THE DEMAND NOTICE DATED 31/03/2004. P8(b):COPY OF THE DEMAND NOTICE DATED 31/03/2004. P9: COPY OF THE ASSESSMENT ORDER (CST)99-2000 DATED 31/03/2004. P10: COPY OF THE ASSESSMENT ORDER (KGST)99/2000 DTD. 31/03/2006. P10(a):COPY OF THE DEMAND NOTICE DATED 31/03/2004. P11: COPY OF THE ASSESSMENT ORDER (CST)2000-01 DATED 31/03/2006. P11(a):COPY OF THE DEMAND NOTICE DATED 17/04/2006. svs ...............2/-.... ....2... WPC. NO.7925/2011 P11(b):COPY OF THE DEMAND NOTICE DATED 17/04/2006. P12: COPY OF THE ASSESSMENT ORDER (KGST) 01-02 DATED 29/12/2006. P12(a):COPY OF THE DEMAND NOTICE DATED 29/12/2006. P12(b):COPY OF THE DEMAND NOTICE DATED 14/02/2007. P13: COPY OF THE ASSESSMENT ORDER (CST) 01-02 DATED 14/02/2007. P13(a):COPY OF THE DEMAND NOTICE DATED 29/12/2006. P13(b):COPY OF THE DEMAND NOTICE DATED 29/12/2006. P14: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1990-91 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P15: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1991-92 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P16: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1991-92 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P17: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1992-93 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P18: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1992-93 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P19: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1998/99 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P20: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1998-99 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P21: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1999-2000 (KGST)FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P22: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 1999-2000 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P23: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2000-01 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P24: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2000-01 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P25: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2001-02 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Svs .......3/-... ...3... WPC. NO.7925/2011 P26: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2001-02 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P27: COPY OF THE STAY PETITION FOR THE YEAR 1990-91 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P28: COPY OF THE STAY PETITION FOR THE YEAR 1991-92 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P29: COPY OF THE STAY PETITION FOR THE YEAR 1991-92 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P30: COPY OF THE STAY PETITION FOR THE YEAR 1992-93 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P31: COPY OF THE STAY PETITION FOR THE YEAR 1992-93 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P32: COPY OF THE STAY PETITION FOR THE YEAR 1998-99 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P33: COPY OF THE STAY PETITION FOR THE YEAR 1998-99 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P34: COPY OF THE STAY PETITION FOR THE YEAR 1999-2000 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P35: COPY OF THE STAY PETITION FOR THE YEAR 1999-2000 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P36: COPY OF THE STAY PETITION FOR THE YEAR 2000-01 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P37: COPY OF THE STAY PETITION FOR THE YEAR 2000-01(CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P38: COPY OF THE STAY PETITION FOR THE YEAR 2001-02 (KGST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P39: COPY OF THE STAY PETITION FOR THE YEAR 2001-02 (CST) FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P40: COPY OF THE RR NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No. 7925 of 2011 ------------------------------- Dated this the 14th day of March, 2011. J U D G M E N T Aggrieved by Exts.P1 to P13 orders of assessment completed and demand notice issued against the petitioner, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Exts.P14 toP26. It is stated that, along with the appeals, the petitioner had also filed stay petitions as per Exts.P27 to P39, which are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, by virtue of Ext.P40 notice issued under the provisions of the Kerala Revenue Recovery Act, coercive steps of recovery have now been initiated. It is mentioned that the immovable property belonging to the petitioner now stand proclaimed for sale under the revenue recovery steps. Therefore, the petitioner is seeking direction for interference of this Court to restrain the recovery steps till the disposal of the appeals. 2. Considering pendency of the appeals before the 2 W.P.(C).No. 7925 of 2011 statutory authority, I am of the view that, the writ petition can be disposed of directing that authority to take appropriate steps for an early disposal of the matter. 3. Therefore, the writ petition is disposed of directing the 2nd respondent to consider Exts.P27 to P39 stay petitions filed along with Exts.P14 to P26 appeals, if the appeals are already registered on the files, and to dispose of the same after affording an opportunity of hearing to the petitioner as early as possible, 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 Exts.P1 to P13 orders, which is now initiated on the basis of Ext.P40 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, Judge ami/