High Court Kerala High Court

K.M.Parimala vs Commercial Tax Officer on 11 August, 2010

Kerala High Court
K.M.Parimala vs Commercial Tax Officer on 11 August, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 24951 of 2010(T)


1. K.M.PARIMALA, VINEETH AGENCIES,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS),

                For Petitioner  :SRI.P.RAGHUNATH

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :11/08/2010

 O R D E R
               P.R.RAMACHANDRA MENON, J.
                  ------------------------------------
                 W.P.(C) No.24951 OF 2010
                  ------------------------------------
           Dated this the 11th day of August, 2010

                        J U D G M E N T

~~~~~~~~~~~

The petitioner is stated as aggrieved of the coercive

proceedings being pursued under the Revenue Recovery Act,

inspite of the fact that the statutory appeal as well as the stay

petition are pending before the concerned appellate authority.

Challenging Ext.P1 assessment order, the petitioner has

preferred Ext.P2 appeal along with Ext.P3 petition for stay and

Ext.P4 arrear notice has been issued in the meanwhile, which

made the petitioner to approach this Court.

2. Heard the learned counsel for the petitioner as well

as the learned Government Pleader.

3. It is brought to the notice of this Court, that when

similar matters came up for consideration, taking note of the

nature of the contentions raised, this Court directed the

appellate authority to finalise the appeals themselves, so as to

put a quietus to the issue involved. In the said circumstance,

W.P.(C) No.24951/2010 2

the 2nd respondent is directed to consider and pass final orders

on Ext.P2 appeal, in accordance with law, as expeditiously as

possible, at any rate, within two months from the date of receipt

of a copy of this judgment. It is also made clear that further

coercive steps pursuant to Ext.P4 shall be kept in abeyance on

condition that the petitioner satisfies 1/3rd of the disputed

liability and furnishes security for the balance amount within two

weeks.

The Writ Petition is disposed of as above.

(P.R.RAMACHANDRA MENON, JUDGE)

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