IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH DECEMBER 2009 / 18TH AGRAHAYANA 1931 WP(C).No. 34441 of 2009(A) -------------------------- PETITIONER(S): --------------- T.T.SHIJOY, S/O.THARUKUTTY, THOLATH HOUSE, DEVI INTERNATIONAL, DOOR NO.8/213, MANNARAPARAMBU.P.O, CHALISSERY, PALAKKAD. BY ADV. SRI.K.M.JAMALUDHEEN SMT.LATHA PRABHAKARAN RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 2. THE ASSISTANT COMMISSIONER(ASSESSMENTS), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY G.P.SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ----------------------------------------- W.P(C).No.34441 of 2009 ----------------------------------------- Dated this the 9th December, 2009 JUDGMENT Against Exts.P4 and P5 orders of assessment issued with respect to the year 2005–2006 under the KVAT Act and CST Act, the petitioner had preferred statutory appeals before the first respondent as evidenced from Exts.P6 and P7. The appeals and the accompanying petitions are pending consideration and disposal before that authority. Therefore, I am of the opinion that the writ petition can be disposed of directing the appellate authority to deal with the matter. 2. Accordingly, the first respondent is directed to consider and pass orders on Exts.P6(a) and P7(a) stay petitions filed along with appeals, after affording opportunity of hearing the petitioner, as early as possible, at any rate, within one month from the date of receipt of a copy of this judgment. 3. The respondents are directed to keep in abeyance recovery steps initiated for realisation of amounts covered under Exts.P4 and P5, pursuant to Ext.P8 notice, till orders are passed by the first respondent as directed above. 4. The first respondent shall also take effective steps thereafter for disposal of the appeals at the earliest. C.K.Abdul Rehim, Judge