IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 23RD OCTOBER 2009 / 1ST KARTHIKA 1931 WP(C).No. 30022 of 2009(W) -------------------------- PETITIONER: --------------- M/S. THOTTATHIL TRADERS THOTTATHIL TOWERS, MARKET ROAD, ERNAKULAM REPRESENTED BY ITS MANAGING PARTNER, RANI WILSON. BY ADV. SMT. S.K.DEVI MR. SHANMUGHAM D. JAYAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) DEPT. OF COMMERCIAL TAXES ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST COMMISSIONER DEPT OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: kkms/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30022 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of October, 2009 J U D G M E N T 1. Against Ext.P1 order of assessment pertaining to the year 2006-07, the petitioner had filed statutory appeal as evidenced by Ext.P2 before the 2nd respondent. Along with the appeal the petitioner had also filed Exts.P3 & P4 petitions seeking early hearing of the appeal and also seeking stay against realization of the tax amount in dispute. It is submitted that pending consideration and disposal of the appeal by the 2nd respondent steps has now been initiated for realisation of amounts covered under Ext.P1, pursuant to issuance of Ext.P5 notice under the provisions of Kerala Revenue Recovery Act. Hence the petitioner is seeking direction for early disposal of the appeal and to keep in abeyance recovery steps till then. 2. Heard counsel for the petitioner and Government Pleader for the respondents. I am of the opinion that the W.P.(C)No. 30022 of 2009 -2- writ petition can be disposed of with a direction to the appellate authority to consider and dispose of the matter at the earliest. 3. Accordingly, the 2nd respondent is directed to take up Ext.P4 stay petition and to pass orders on the same, after affording opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from today. The respondents are directed to keep in abeyance all further steps for realization of the amounts covered under Ext.P1 order, till the 2nd respondent passes orders on the stay petition as directed above. 4. The 2nd respondent is also directed to take steps for an early disposal of the appeal as early as possible. C.K. ABDUL REHIM JUDGE shg/