IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 38703 of 2010(K)
1. K.ASHRAF, PROPRIETOR,
... Petitioner
Vs
1. INTELLIGENCE OFFICER (IB) II,
... Respondent
2. INTELLIGENCE OFFICER (IB) I,
3. COMMERCIAL TAX OFFICER (WC),
4. THE DY. COMMISSIONER (APPEALS),
5. THE INSPECTING ASST. COMMISSIONER,
For Petitioner :SRI.S.ANIL KUMAR (TRIVANDRUM)
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :28/12/2010
O R D E R
C.K.ABDUL RAHIM, J
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W.P.(C) No.38703 OF 2010
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DATED THIS THE 28TH DAY OF DECEMBER, 2010
JUDGMENT
Aggrieved by Exts.P1(a) to P1(c) orders imposing
penalty and Ext.P1(d) order of assessment, the petitioner
had preferred statutory appeals before the 4th respondent
as evidenced from Exts.P2(a) to P2(d). Three of the appeals
were filed along with petitions seeking condonation of
delay, as per Exts.P3(a), P3(b) and P3(c). Exts.P4(a) to
P4(d) are the stay petitions filed along with the appeals.
2. According to the petitioner, the appeals and
accompanying applications are pending disposal before the
4th respondent. Grievances of the petitioner is that without
considering pendency of the appeals, coercieve steps has
now been initiated on the basis of Exts.P5(a) to Ext.P5(c)
revenue recovery notices. Hence, the petitioner seeks to
restrain the recovery steps, till the disposal of the appeals.
3. Having considered pendency of the statutory
appeals before the authority concerned, I am of the view
W.P.(C) No.38703/2010
2
that, the writ petition can be disposed of, directing that
authority to expedite the matter.
4. Accordingly, the writ petition is disposed of directing
the 4th respondent to consider and pass orders on Exts.P3(a)
to Ext.P3(c), delay condonation applications, 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 the copy of the judgment. If delay is
condoned and appeals are registered, then the 4th
respondent shall consider and pass orders on Ext.P4 series
stay petitions, simultaneously.
5. Till such time orders are passed by the 4th
respondent as directed above, recovery of amounts covered
under Ext.P1 series orders, which is initiated on the basis of
Ext.P5(a) to Ext.P5(c) notices, shall be kept in abeyance.
6. The petitioner will produce a copy of this judgment
before the 4th respondent, for compliance.
Sd/-
(C.K.ABDUL RAHIM)
JUDGE
SS/-