IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 25TH JANUARY 2011 / 5TH MAGHA 1932 WP(C).No. 2503 of 2011(K) ----------------------- PETITIONER : --------------------- MOHAMMED IQBAL, M/S.SAFA RESIDENCY, M.C.ROAD, PERUMBAVOOR, ERNAKULAM DISTRICT BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, (LAXURY TAX) COMMERCIAL TAXES, MATTANCHERY-682002 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM-682015 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA, ERNAKULAM-682015 R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 2503 of 2011 --------------------------------- Dated this the 25th day of January, 2011 JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps has now been initiated, on the basis of Ext.P4 notice. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate WP(C) .2503/2011 2 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 Exts.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take earnest steps for disposal of the appeal at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .2503/2011 3