IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH DECEMBER 2010 / 17TH AGRAHAYANA 1932 WP(C).No. 36490 of 2010(I) ------------------------------------- PETITIONER: ------------------- P.SAJITH KUMAR, PROPRIETOR, SUN SYSTEMS, SAJ BUILDINGS, NEAR VELAMKANNIMATHA SHRINE,KOLLAM- 691 001. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, 3RD CIRCLE, KOLLAM -691 013. 2. COMMERCIAL TAX OFFICER (AA), OFFICE OF THE ASST.COMMISSIONER(AA),KOLLAM- 691 001. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM -691 009. 4. DEPUTY TAHSILDAR (RR), TALUK OFFICE, KOLLAM- 691 001. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36490 of 2010 ------------------------------------------- Dated this the 8th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment completed with respect to the year 2007-08, which is rectified through Ext.P2, the petitioner filed Ext.P3 statutory appeal before the 3rd respondent. The appeal was filed along with a petition seeking condonation of delay, as per Ext.P4. Along with appeal the petitioner had also filed stay petition as evidenced from Ext.P5. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated on the basis of Ext.P6 notice issued under the provisions of the Kerala Revenue Recovery Act, 1968. Under such circumstances the petitioner seeks direction to restrain coercive steps of recovery till the appeal is disposed of. 2. It is noticed that statutory appeal is pending W.P.(C).36490/10-I -2- disposal before the authority concerned. Hence I am of the view that the writ petition can be disposed of directing that authority to take expeditious steps to dispose of the matter. 3. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P4 application filed seeking condonation of delay 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. If delay is condoned and the appeal is registered, then the 3rd respondent shall consider and pass orders on Ext.P5 stay petition, simultaneously. 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext.P1 order of assessment, which is initiated pursuant to Ext.P6 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM, JUDGE. okb