IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 27TH MAY 2011 / 6TH JYAISHTA 1933 WP(C).No. 10561 of 2011(U) ---------------------------------------- PETITIONER(S): ---------------------- M.P. SUDEEP, PROPRIETOR, SURYA CHAMBERS, 5/811, KALVAKULAM ROAD, KOPPAM, PALAKKAD. PIN-678 001. BY ADV. SRI.T.R.RAJAN RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, II-ND CIRCLE, PALAKKAD, PIN-678 001. 2. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, PALAKKAD, PIN-678 001. *ADDITIONAL R3. IMPLEADED: 3. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, PALAKKAD. *IS SUO MOTU IMPLEADED AS ADDITIONAL 3RD RESPONDENT VIDE JUDGMENT DT. 27/05/2011. R1 & R2 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.10561 of 2011 ------------------------------------------- Dated this the 27th day of May, 2011 J U D G M E N T ---------------------- Ext.P1 order of assessment and Ext.P2 consequent demand were challenged in this writ petition, without resorting to statutory remedy of appeal. On 11.4.2011, when the matter came up for consideration, an interim stay was granted for a period of one month, with a specific direction to the petitioner to approach the appellate authority and to seek appropriate relief. 2. It is evident from Ext.P4 that the petitioner had already approached the appellate authority by filing statutory appeal. The appeal is seen filed before the Appellate Assistant Commissioner, Palakkad. I am of the view that interest of justice will be served if the said authority is impleaded suo moto and a direction is issued for an early disposal of the matter. 3. Accordingly, the Appellate Assistant Commissioner, Commercial Taxes Department, Palakkad is impleaded as additional 3rd respondent. W.P.(C).10561/11 -2- 4. The writ petition is disposed of directing the additional 3rd respondent to consider and pass orders on Ext.P5 stay petition filed along with the appeal, 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. 5. Till such time orders are issued by the additional 3rd respondent as directed above, recovery of amounts covered under Ext.P1 and P2 shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the additional 3rd respondent. C.K.ABDUL REHIM, JUDGE. okb