IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST DECEMBER 2009 / 30TH AGRAHAYANA 1931 WP(C).No. 36807 of 2009(U) -------------------------- PETITIONER(S): --------------- YEM YEM HARDWARES, GOODALAI, KALPETTA, WAYANAD DISTRICT, REPRESENTED BY ITS PARTNER, HARIS, S/O. MOHAMMED. BY ADV. SRI.A.JAYASANKAR SRI.MANU GOVIND SMT.B.MEERA RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT., COMMERCIAL TAXES DEPARTMENT. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER (AUIDIT ASSESSMENT), WAYANAD, OFFICE OF THE COMMERCIAL TAX OFFICER, SULTHAN BATHERY. 4. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), VYTHIRI, WAYANAD. G.P.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ----------------------------------------- W.P(C).No.36807 of 2009 ----------------------------------------- Dated this the 21st December, 2009 JUDGMENT Since Exhibit .P2 statutory appeal filed against Exhibit .P1 order of assessment is pending consideration and disposal before the second respondent, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority for an early consideration and disposal of that matter. 2. Accordingly, the writ petition is disposed of directing the second respondent to consider and pass orders on the stay petition filed along with Exhibit .P2 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. 3. Till such time, realisation of amounts covered under Exhibit .P1 order, which is initiated pursuant to Exhibit .P3 notice, shall be kept in abeyance. 4. The second respondent shall thereafter take steps for an early disposal of the appeal. C.K.Abdul Rehim, Judge cms