IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 18TH SEPTEMBER 2009 / 27TH BHADRA 1931 WP(C).No. 26459 of 2009(B) -------------------------- PETITIONER: ------------------ M.K. JIBINSHAH, PROPRIETOR M/S.RELAX TODAYS KITCHEN, THRISSUR ROAD, IRINJALAKUDA. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENTS: ---------------------- 1. THE INTELLIGENCE OFFICER (IB) COMERCIAL TAXES, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEAL) COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA. BY GOVERNMENT PLEADER SRI. V.. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/09/2009 , THE COURT ON 18/09/2009 DELIVERED THE FOLLOWING: app/- C.K.ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P(C) No. 26459 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of September, 2009 J U D G M E N T 1. Against Ext.P1 and P2 orders imposing penalty with respect to the years 2007-08 and 2008-09, the petitioner preferred appeals before the second respondent as evidenced by Exts.P3 and P4. Along with the appeals the petitioner had also filed Exts.P5 and P6 stay petitions. The appeals as well as the stay petitions are pending disposal before the second respondent. Complaint of the petitioner is that pending disposal of the appeal, steps are now being initiated for realisation of the amounts covered under Exts.P1 and P2, pursuant to notice issued as per Ext.P7, under the Kerala Revenue Recovery Act. Hence the petitioner is seeking directions for early disposal of the appeals and also for keeping in abeyance step initiated for realising the amount till the disposal of the appeals. 2. Heard, learned counsel for the petitioner and learned Government Pleader appearing for the respondents. Having considered the facts and circumstances, I am of the W.P(C) No. 26459 of 2009 2 opinion that the writ petition can be disposed of directing the second respondent to consider and dispose of the appeals as well as the stay applications. 3. Therefore the writ petition is disposed of directing the second respondent to consider and pass orders of Exts.P5 and P6 stay petitions, after affording 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. Respondents are restrained from taking any further steps of recovery for realisation of amount covered under Exts.P1 and P2 penalty orders, till the second respondent passes orders on the stay applications. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE app/-