IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WP(C).No. 37456 of 2009(B) PETITIONER: M/S.EMDEE A AGENCIES, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING PARTNER SRI.M.M.ABRAHAM. BY ADV. MR.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENTS: 1. THE COMMERCIAL TAX OFFICER, PATHANAMTHITTA. 2. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 3. THE TAHSILDAR (R.R.), MALLAPPALLY. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR.V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 37456 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of December, 2009 J U D G M E N T 1. Against Exts.P1 & P2 orders of assessment pertaining to the years 2005-06, 2006-07, the petitioner had preferred statutory second appeals as evidenced from Exts.P4 & P5 respectively, before the 2nd respondent Tribunal. Stay petitions filed along with the appeals are also pending consideration and disposal. Therefore I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to consider and dispose of the appeals as well as the stay petitions. 2. Accordingly, the 2nd respondent is directed to consider and pass orders on stay petitions filed along with Exts.P4 & P5 appeals, after affording 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. W.P.(C)No. 37456 of 2009 -2- 3. The respondents are directed to keep in abeyance all further steps for realisation of the amount covered under Exts.P1 & P2, which is initiated pursuant to Ext.P6 notice, till the 2nd respondent passes orders on the stay petitions. 4. The 2nd respondent is further directed to take steps for an early disposal of the appeal, thereafter. C.K. ABDUL REHIM JUDGE shg/