IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 WP(C).No. 27068 of 2010(G) --------------------------------------- PETITIONER: ------------------- M/S.INFRA HOTELS AND RESORTS LTD, (LOTUS 8 A' PART HOTELS,NEDUMBASSERY),M.G.ROAD, ERNAKULAM-682 016,REPRESENTED BY ITS ACCOUNTS MANAGER,BONNY ALOYSIUS. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER,3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-682 016. 2. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-682 030. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/08/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.27068 of 2010 -------------------------------------- Dated this the 31st day of August, 2010 J U D G M E N T ---------------------- Aggrieved by Exts.P1 & P1(a) orders of assessments, the petitioner had filed statutory appeals before the 2nd respondent as per Exts.P2 & P2(a). Along with appeals the petitioner had also filed applications seeking stay, as evidenced from Exts.P3 & P3(a). It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that coercive steps of recovery has now been initiated pursuant to Ext.P4 notice without considering pendency of appeal. Hence the petitioner seeks direction to restrain from realisation of amounts covered under the assessment, pending disposal of the appeals. 2. Heard learned Government Pleader for respondents. On the facts and circumstances of the W.P.(C).27068/10 -2- case, I am inclined to dispose of the writ petition issuing necessary directions to the Appellate Authority for an expeditious consideration of the matter. 3. In the result, the 2nd respondent is directed to consider and pass orders on Exts.P3 & P3(a) stay petitions, 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 as directed above, all further steps of recovery for realising amounts covered under Exts.P1 & P1(a), which is now initiated pursuant to Ext.P4 notice, shall be kept in abeyance. C.K.ABDUL REHIM, JUDGE. okb