IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD SEPTEMBER 2010 / 1ST ASWINA 1932 WP(C).No. 29371 of 2010(V) ---------------------------------------- PETITIONER(S): ------------------------ M/S.JOSE KURIAN & SONS HOTELS (P) LTD., (HOTEL SEA SHELLS), SHANMUGAM ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, JOSE KURIAN. BY ADV. SRI.V.P.SUKUMAR, SRI.JAIRAM.V.MENON. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER (R), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 29371 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 23rd day of September, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner had preferred Ext.P2 appeal before the 2nd respondent appellate authority. Ext.P3 stay petition was also filed along with the appeal. It is submitted that the appeal and stay petition are pending consideration before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal and the petition for stay, recovery steps are being proceeded with, pursuant to Ext.P4 notice. Hence, the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Heard learned Government Pleader appearing for the respondents. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of on issuing necessary direction to the appellate authority. 3. In the result, the writ petition is disposed of W.P.(C) No. 29371/2010 2 directing the 2nd respondent to consider and pass orders on Ext.P3 application filed seeking stay of collection of the tax amount in dispute, 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 orders are passed by the 2nd respondent as directed above, recovery of amount covered under Ext.P1, which is now initiated under Ext.P4, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C. K. ABDUL REHIM, JUDGE. mn.