By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH SEPTEMBER 2009 / 8TH ASWINA 1931 WP(C).No. 27389 of 2009(P) -------------------------- PETITIONER(S): --------------- N.K.ABDUL KHADER, P.C.K.WOODEN INDUSTRIES, THACKAKKOD, ELAVAMPADAM, PALAKKAD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27389 OF 2009 ------------------------------ Dated this the 30[th] day of September, 2009 J U D G M E N T ---------------------- 1.Against Ext.P1 order imposing penalty with respect tothe assessment year 2007-08, the petitioner had filed Ext.P3appeal before the 2[nd] respondent. Against Ext.P2 order ofassessment for the very same year the petitioner had preferredExt.P4 appeal before the same respondent. Exts.P5 and P6 arethe stay petitions filed along with the appeals. It is submittedthat the appeals and stay petitions are pending considerationand disposal before the 2[nd] respondent. Complaint of thepetitioner is that inspite of pendency of the appeals and staypetitions steps are now initiated for realisation of amountscovered under Ext.P1 and P2, pursuant to Ext.P7 notice issuedunder the provisions of the Kerala Revenue Recovery Act. Hencethe petitioner is seeking directions for early disposal of theappeals and stay petitions and to stay realisation of the amountsin dispute, till then. 2.Heard the learned counsel for the petitioner andGovernment Pleader for respondents. Having considered thefacts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the appellate authorityto consider and pass orders on the appeals as well as the staypetitions at the earliest. The 2[nd] respondent is directed toconsider and pass orders on Exts.P5 and P6 stay petitions, afteraffording an opportunity of hearing to the petitioner, as early aspossible, at any rate within a period of one month from the date ofreceipt of a copy of this judgment. The respondents are directedto keep in abeyance all further steps for realisation of theamounts covered under Exts.P1 and P2 till the 2[nd] respondentpasses orders on Exts.P5 and P6 stay petitions. The 2[nd]respondent is also directed to take all earnest efforts to considerand dispose of the appeals as early as possible. C.K.ABDUL REHIM, JUDGE. okb