IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 9TH NOVEMBER 2010 / 18TH KARTHIKA 1932 WP(C).No. 33816 of 2010(B) --------------------------------- PETITIONER(S): ------------------- A.V.FAREEDA, W/O. T.N.ALIKOYA, AGED 43 YEARS, PROPRIETRIX, J.K.CHEM, PP 4/7 154, PERUVAYAL CALICUT, RESIDING AT 23/1479, BABITHA HOUSE, THIRUVANNOOR, CALICUT-29. BY ADV. SRI.P.K.RAMKUMAR RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER, IV CIRCLE, KOZHIKODE-673 001. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-673 001. R1 TO R3 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.33816 of 2010 ------------------------------------------- Dated this the 9th day of November, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 3rd respondent as evidenced from Ext.P2. Ext.P3 & P4 are the applications filed along with the appeal seeking stay as well as early hearing. It is stated that the appeal as well as accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps for realisation of the amount covered under Ext.P1 is being threatened. 2. Considering pendency of the statutory appeal I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. The 3rd respondent is directed to consider and pass orders on Ext.P3 stay petition after affording an W.P.(C).33816/10-B -2- 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. 3. Till such time orders are passed as directed above, collection and recovery of amounts covered under Ext.P1 shall be kept in abeyance. 4. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb