IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 8TH SEPTEMBER 2010 / 17TH BHADRA 1932 WP(C).No. 27875 of 2010(H) ----------------------------------------- PETITIONER(S): ----------------------- M/S.GRAND TRADERS, KATTACHIRA, ETTUMANUR, KOTTAYAM DISTRICT, REPRESENTED BY ITS PARTNER MATHEW VARGHESE. BY ADV. SRI.V.P.SUKUMAR SRI.V.DEVANANDA NARASIMHAM RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, ETTUMANUR. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE TAHSILDAR (R.R), KOTTAYAM. GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. --------------------------- W.P.(C) No. 27875 OF 2010 -------------------------- Dated this the 8thday of September, 2010 J U D G M E N T With respect to Exts.P1 and P2 assessments completed against the petitioner for the years 2008-09 and 2009-10, they have preferred statutory appeals before the second respondent, as evidenced from Exts.P3 and P4. The appeals were filed along with petitions seeking condonation of delay as per Exts.P5 and P6. Along with the appeals applications seeking stay were also filed as evidenced from Exts.P7 and P8. Grievance of the petitioner is that without considering the pendency of the appeals, coercive steps of recovery is now being pursued on the basis of notices issued under Exts.P9 to P12. Hence the petitioner is seeking direction for an early disposal of the appeals and till then to restrain collection and recovery of the amounts of tax in dispute. 2. Heard, learned Government Pleader appearing on behalf of respondents. On the facts and circumstances, I am inclined to dispose of the writ petition by issuing directions to the appellate authority for an early disposal of the matter. 3. The second respondent is directed to consider and pass orders on Exts.P5 and P6 petitions filed seeking condonation of WPC No.27875/2010 2 delay, 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. If the delay is condoned and if the appeals are registered, the second respondent shall consider and pass orders on Exts.P7 and P8 applications filed seeking stay, simultaneously. Till such time orders are passed as directed above, recovery of the amounts covered under Exts.P1 and P2, which is now initiated pursuant to Exts.P9 to P12 notices, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM (JUDGE) vps