IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD DECEMBER 2009 / 12TH AGRAHAYANA 1931 WP(C).No. 34774 of 2009(N) -------------------------- PETITIONER(S): --------------- M/S.ARATHIL ENTERPRISES, CEMENT DEALERS, NADUVILLANGADI, POOKKAYIL POST, TIRUR, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, A.SUKUMARAN. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34774 OF 2009 ------------------------------ Dated this the 3rd day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P3 and P4 statutory appeals filed against Ext.P1 & P2 assessments, with respect to the years 2006-07 and 2007-08, are pending consideration and disposal before the appellate authority (2nd respondent), I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P5 and P6 stay petitions filed along with the appeals 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. 3. The respondents are restrained from proceeding with further steps for realisation of the amounts covered under Ext.P1 and Ext.P2, which is initiated pursuant to Ext.P9 to P12 recovery notices, till the 2nd respondent passes orders as directed above. 4. The 2nd respondent is also directed to take steps for an early disposal of the appeals, thereafter. C.K.ABDUL REHIM, JUDGE. okb