IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST MARCH 2011 / 10TH PHALGUNA 1932 WP(C).No. 6395 of 2011(Y) -------------------------------- PETITIONER(S): ------------------- FAZAL M.S, MANGALATH (H) VELLOOR, MEVELLOOR PO, VAIKAM. BY ADV. SRI.JOSE JOSEPH RESPONDENT(S): -------------------- 1. THE INTELLIGENCE OFFICER SQUAD NO.1, COMMERCIAL TAXES, KOTTAYAM -01. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX THEVARA, ERNAKULAM-16. 3. THE INSPG ASST COMMISSIONER COMMERCIAL TAXES, PALAI 686 585. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.6395 of 2011-Y ---------------------------------------- Dated this the 1st day of March, 2011. J U D G M E N T Against Exts.P1 to P3 orders imposing penalty, the petitioner had preferred Exts.P4 to P6 statutory appeals before the 2nd respondent. Exts.P7 to P9 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Exts.P10 to P12 notices. 2. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, 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 2nd respondent to W.P(C) No.6395 of 2011-Y 2 consider and pass orders on Exts.P7 to P9 stay petitions filed along with the appeals, 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 steps now initiated pursuant to Exts.P10 to P12 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab