IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 26TH OCTOBER 2010 / 4TH KARTHIKA 1932 WP(C).No. 32513 of 2010(L) -------------------------- PETITIONER: ------------------ M/S. REGENT SHELTERS, 12/747, BROTHERS TOWER, MAIN ROAD, ALATHUR, REPRESENTED BY ITS MANAGING PARTNER. A. USAMAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER (WC), COMMERCIAL TAXES, PALAKKAD-67801. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.682015 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD-678001. BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 32513 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 26th day of October, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner had filed statutory appeal before the 2nd respondent, as evidenced by Ext.P2. Ext.P3 petition for stay and Ext.P4 petition for early hearing of the appeal were also filed along with the appeal. It is submitted that the appeal and the accompanying petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that coercive steps of recovery is now being pursued, on issuing Ext.P5 demand notice, without considering pendency of the appeal. 2. Having considered pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the 2nd respondent to expedite the matter. 3. Therefore, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 W.P.(C) No. 32513/2010 2 stay petition, 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, which is now initiated pursuant to Ext.P5 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C. K. ABDUL REHIM, JUDGE. mn.