IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 36620 of 2007(H)
1. CHERIAN C.KOTTAPURAM,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER, MAVELIKKARA.
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),
For Petitioner :SRI.PHILIP T.VARGHESE
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :11/12/2007
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) NO. 36620 OF 2007 H
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Dated this the 11th day of December, 2007
J U D G M E N T
Aggrieved by Exts. P1 and P1(a) assessment orders,
petitioner filed appeals, which are Exts.P2 and P2(a) before the
2nd respondent. It is evident from Ext.P3 that the appeals were
posted for hearing to 24/09/2007 and it is the specific contention
of the counsel for the petitioner that the appeals were heard on
24/9/07 and orders are reserved. In the meanwhile, revenue
recovery proceedings have been initiated and the notices issued
under the Revenue Recovery Act are Exts. P5, P5(a) and P6. It is
in these circumstances, this writ petition has been filed.
2. As stated by the counsel for the writ petitioner,
appeals have been heard as early as on 24/9/07 and if that be
so, 2nd respondent ought to have rendered its order soon
thereafter. This has not been done and on the other hand,
coercive action is being initiated and that does not appear to be
proper.
3. Therefore, I direct that the 2nd respondent shall pass
final orders in Exts. P2 and P2(a) appeals, which were already
WPC 36620/07
:2 :
heard on 24/9/07. This the 2nd respondent shall do within four
weeks from the date of production of a copy of this judgment.
4. In the meantime, further proceedings pursuant to
Exts. P5, P5(a) and P6 shall be deferred for six weeks.
Petitioner shall produce a copy of this judgment before the
2nd respondent for compliance.
ANTONY DOMINIC, JUDGE.
Rp