IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD MARCH 2011 / 2ND CHAITHRA 1933 WP(C).No. 9210 of 2011(A) ------------------------- PETITIONER(S): --------------- K.P.KANNAN, S/O.PRABHAKARAN, AGED 38 YEARS, FORMER MANAGING PARTNER, M/S.PAMPA BOTTLE SUPPLIERS, AMMADAM, THRISSUR, NOW R/AT KULAPARAMBIL HOUSE, PATTALAM ROAD, THRISSUR, PIN-680 001. BY ADV. SRI.C.A.CHACKO RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX, THEVARA, KOCHI, ERNAKULAM-682 015. 2. THE SALES TAX OFFICER, IIND CIRCLE, THRISSUR-680 003. 3. THE DEPUTY TAHSILDAR (RR), THRISSUR-680 020. 4. THE VILLAGE OFFICER, KODANNUR VILLAGE, THRISSUR DISTRICT-680 001. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9210 of 2011 ---------------------------------------- Dated this the 23rd day of March, 2011. J U D G M E N T Against Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the first respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the first respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Ext.P5 notice. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the first respondent to 2 W.P(C) No.9210 of 2011 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 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 first respondent as directed above, recovery steps now initiated pursuant to Ext.P5, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the first respondent. C.K.ABDUL REHIM JUDGE ami/