IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 2026 of 2011(C)
1. S.AJI, S/O.SULAIMAN RAWTHER,
... Petitioner
Vs
1. THE DEPUTY COMMISSIONER, (APPEALS),
... Respondent
2. THE COMMERCIAL TAX OFFICER - I,
3. THE DEPUTY TAHSILDAR (RR),
4. THE VILLAGE OFFICER, PORUVAZHI VILLAGE,
For Petitioner :SRI.B.MOHANLAL
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :21/01/2011
O R D E R
C.K.ABDUL REHIM, J
---------------------------------------
W.P(C) No.2026 of 2011-C
----------------------------------------
Dated this the 21st day of January, 2011.
J U D G M E N T
Aggrieved by Exts.P1 and P1(a) orders of assessments
finalised with respect to years 2008-09 and 2009-2010, the
petitioner had preferred Exts.P2 and P2(a) appeals before
the 1st respondent. Exts.P3 and P3(a) are the petitions filed
before the appellate authority seeking an early hearing of
the appeals. According to the petitioner the appeals as well
as the petitions are pending consideration and disposal
before the 1st respondent. Meanwhile, coercive steps were
initiated on the basis of Exts.P4 and P4(a) revenue recovery
notices. Hence the petitioner seeks direction to restrain
the recovery steps pending disposal of the appeals.
2. Considering the fact that the matter is in seizin of
the statutory appellate authority, I am not entering into any
of the findings regarding merits of the contentions. On the
other hand, I am of the view that the writ petition can be
disposed of directing the appellate authority to have an
W.P(C) No.2026 of 2011-C 2
early consideration of the appeals.
3. Therefore the writ petition is disposed of directing
the 1st respondent to consider and dispose of Exts.P2 and P2
(a) appeals, if they are otherwise in order, after affording an
opportunity of hearing to the petitioner, as early as
possible, at any rate within a period of two months from the
date of receipt of a copy of this judgment.
4. Till such time the appeals are disposed of as
directed above, recovery of amounts covered under Exts.P1
and P1(a) orders of assessments, which is now initiated on
the basis of Exts.P4 and P4(a) demand notices, shall be kept
in abeyance, provided the petitioner remits an amount of
Rs.1,25,000/- and furnishes Security Bond for the balance
amount, within two weeks from the date of receipt of a copy
of this judgment.
Sd/-
C.K.ABDUL REHIM
JUDGE
//True Copy//
ab P.A to Judge