IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 4TH APRIL 2011 / 14TH CHAITHRA 1933 WP(C).No. 10477 of 2011(H) -------------------------------------- PETITIONER: ------------------- RAJASREE.R.PRABHU, PROPRIETOR, ANAND EQUIPMENTS, PALLURUTHY, KOCHI- 682 006. BY ADVS. SRI.VIJAYAN. K.U, SRI.K.N.SREEKUMAR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, SECOND CIRCLE, MATTANCHERRY- 682 002. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, MATTANCHERRY-682 002. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695 001. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 10477 of 2011 --------------------------------- Dated this the 4th day of April, 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.P2(a) and an early hearing petition as evidenced from Ext.P2(b). It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Apprehension of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery will be initiated. Hence the petitioner seeks interference of this court. 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.P2(a) stay WP(C).10477/2011 2 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 2nd respondent as directed above, recovery of the amounts covered under Ext.P1, 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 all earnest steps for disposal of the appeal at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).10477/2011 3