IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 WP(C).No. 2548 of 2008(C) ------------------------- PETITIONER: --------------- B.ABDUL ARIF, `ARIF TRADERS', MANGAD, KOLLAM. BY ADV. SRI.B.MOHANLAL RESPONDENTS: ----------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM. 2. THE SALES TAX OFFICER, COMMERCIAL TAXES, 2ND CIRCLE, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO.2548 OF 2008 C ===================== Dated this the 22nd day of January, 2008 J U D G M E N T Exts. P1 and P2 are the assessment orders, against which petitioner has filed Exts.P3 and P4 appeals. These appeals are pending consideration of the 1st respondent. At that stage, the amount due under Exts. P1 and P2 is sought to be recovered by issuing Ext.P5 demand notice issued under the Revenue Recovery Act. Challenging the recovery steps, this writ petition has been filed. 2. Since the statutory authority is seized of the appeals evidenced by Exts. P3 and P4, I feel the 1st respondent has to dispose of the appeals on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing that the 1st respondent shall take up and dispose of Exts. P3 and P4 appeals, as expeditiously as possible, at any rate within six WPC 2548/08 :2 : weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext.P5 demand notice issued for enforcing the liability will stand stayed on condition that the petitioner remits 50% of the amount due in terms of Exts. P1 and P2. ANTONY DOMINIC, JUDGE. Rp