IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 11809 of 2010(A)
1. DR.GEORGE JACOB, PROPRIETOR,
... Petitioner
Vs
1. THE COMMISSIONER OF COMMERCIAL TAXES,
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. THE ASSISTANT COMMISSIONER,
4. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.R.RAMADAS
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :08/04/2010
O R D E R
P.R.RAMACHANDRA MENON, J.
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W.P.(C)No. 11809 OF 2010
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Dated this the 8th day of April, 2010
JUDGMENT
The petitioner has approached this court challenging the
coercive steps taken by the 4th respondent by way of Ext.P4
under the Revenue Recovery Act for realisation of the due
amount, under Ext.P1 assessment order, against which the
petitioner has already preferred Ext.P2 appeal along with Ext.P3
petition for stay. The case of the petitioner is that, by virtue of
Ext.P5 judgment, this court has already directed the concerned
authority to pass modified assessment order pursuant to the
appellate orders passed and once the same is finalised much
amount will have to be refunded to the petitioner and hence
there will not be any liability to be cleared. The learned
counsel for the petitioner seeks for a direction to be issued to
the second respondent to consider and pass final orders on
Ext.P2 appeal in accordance with law.
2. In the above facts and circumstances, the 2nd respondent
is directed to consider and pass appropriate orders on Ext.P2
appeal in accordance with law, as expeditiously as possible, at
WPC NO. 11809/2010 -2-
any rate within three months from the date of receipt of a copy
of this judgment. Recovery proceedings pursuant to Ext.P4 shall
be kept in abeyance till such time.
The Writ Petition is disposed of as above.
P.R.RAMACHANDRA MENON,
JUDGE.
dpk