IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH DECEMBER 2010 / 17TH AGRAHAYANA 1932 WP(C).No. 36473 of 2010(H) --------------------------------------- PETITIONER: ------------------- SRI.CHAKRA INTERNATIONAL, PIRIVUSALA,CHANDRANAGAR, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR SRI.K.C.KRISHNAN. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM). RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER,2ND CIRCLE, PALAKKAD- 678 001. 2. THE DY.COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM- 682 015. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, PALAKKAD- 678 001. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.36473 of 2010 ------------------------------------------- Dated this the 8th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1(a) to P1(h) orders of assessments, the petitioner had preferred statutory appeals before the 2nd respondent as per Ext.P2(a) to P2 (h). Along with appeals the petitioner had filed Ext.P3(a) to P3(h) stay petitions, as well as early hearing applications in all the appeals. It is stated that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Meanwhile the respondents have initiated steps for recovery on issuing Ext.P5(a) to P5(d) notices under the provisions of the Kerala Revenue Recovery Act, 1968. Hence the petitioner is seeking direction to restrain the recovery steps, till the appeals are disposed of by the 2nd respondent. 2. Considering pendency of the matter before the W.P.(C).36473/10-H -2- statutory appellate authority I am of the view that the writ petition can be disposed of by directing that authority to take expeditious steps. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3(a) to P3(h) 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. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 series assessments, which are now initiated pursuant to Ext.P5(a) to P5(d) notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb