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2011 DIGILAW 485 (KER)

M. J. BETTY v. COMMERCIAL TAX OFFICER

2011-05-25

C.K.ABDUL REHIM

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JUDGMENT Aggrieved by Ext. P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced from Ext. P2. Ext. P3 is the stay petition filed along with the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery have now been initiated on issuing Ext. P4 demand notice under the Kerala Revenue Recovery Act, 1968. Considering pendency of the statutory appeal, I am of the view that, the writ petition can be disposed of directing the appellate authority to expedite the matter. The 2nd respondent is directed to consider and pass orders on Ext. P3 stay petition 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 a copy of this judgment. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext. P1, which is now initiated pursuant to Ext. P4 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent.