IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 17257 of 2011(F) -------------------------- PETITIONER(S): --------------- V.ASHRAF, ARECANUT DEALER, MOOKKUTHALA, PONNANI TALUK, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, MALAPPURAM-676505. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676121. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17257 of 2011(F) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06 DTD.28.2.2011 EXT.P2: COPY OF THE APPEAL DTD.5.4.2011 EXT.P3: COPY OF THE STAY PETITION DTD.5.4.2011 EXT.P4: COPY OF THE EARLY HEARING PETITION DTD.5.4.2011 EXT.P5: COPY OF THE DEMAND NOTICE DTD.1.6.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE AB C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17257 of 2011-F ---------------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Against Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeal, coercive steps of recovery has now been pursued on issuing Ext.P5 notice. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, 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 consider and pass orders on Ext.P3 stay petition filed along W.P(C) No.17257 of 2011-F 2 with the 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. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery steps now initiated pursuant to Ext.P5 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.17257 of 2011-F 3