IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND JUNE 2011 / 1ST ASHADHA 1933 WP(C).No. 16665 of 2011(G) --------------------------------------- PETITIONER(S): ----------------------- AFTHAB KAREEM, PROPRIETOR GRAFITTY CLOTHING, DOOR NO.42/1253 KATHRIKADAVU ROAD, THAMMANAM, COCHIN- 682 032. BY ADV. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT THIRUVANANTHAPURAM- 695 001. 2. COMMERCIAL TAX OFFICER 2ND CIRCLE, KALAMASSERY, AT PALARIVATTOM COCHIN- 682 032. 3. DY. COMMISSIONER (APPEALS) COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX PERUMANUR, ERNAKULAM- 682 015. 4. INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD, COCHIN- 682 030. R1 TO R4 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 16665 of 2011(G) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ANNUAL RETURN FOR THE YEAR 2008-09. EXT.P2: COPY OF THE ASSESSMENT ORDER FOR 2008-09 DATED 30/03/2011. EXT.P3: COPY OF THE APPEAL DATED 04/06/2011 FILED BEFORE THE 3RD RESPONDENT. EXT.P4: COPY OF THE STAY PETITION DATED 04/06/2011 FILED BEFORE THE 3RD RESPONDENT. EXT.P5: COPY OF THE RECOVERY NOTICE DATED 14/06/2011 ISSUED BY THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16665 of 2011 --------------------------------- Dated this the 22nd day of June, 2011 JUDGMENT Against Ext.P2 order of assessment, the petitioner had filed appeal before the 3rd respondent, as evidenced from Ext.P3. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P4. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated, on the basis of Ext.P5 notice issued. 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 the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P4 stay petition, if the appeal is already registered and the same is in order, after affording an opportunity of hearing to the petitioner, WP(C).16665/2011 2 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 3rd respondent as directed above, recovery of amounts covered under Ext.P2, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. 6. Needless to say that the 3rd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).16665/2011 3