IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD SEPTEMBER 2010 / 1ST ASWINA 1932 WP(C).No. 29215 of 2010(B) --------------------------------------- PETITIONER: ------------------- BEENA AGENCIES, PODIKUNDU, KANNUR, REP. BY MANAGER THOMAS MATHEW. BY ADVS. SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, KANNUR – 670 002. 2. DEPUTY COMMISSIONER (APPEALS), KOZHIKODE – 673 006. 3. INSPECTING ASST.COMMISSIONER, KANNUR – 670 002. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 29215 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 23rd day of September, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner had filed statutory appeal before the 2nd respondent, as evidenced by Ext.P2. Ext.P3 stay petition was also filed along with the appeal. It is submitted that the appeal and stay petition are pending consideration before the appellate authority. Grievance of the petitioner is that recovery steps are being pursued on issuing Ext.P4 notice, without considering pendency of the appeal and the petition for stay. Hence, interference of this Court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Heard learned Government Pleader appearing for the respondents. Having considered pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. In the result, the writ petition is disposed of W.P.(C) No. 29215/2010 2 directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, 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 orders are passed by the 2nd respondent as directed above, all the recovery steps for realizing the disputed tax shall be kept in abeyance. The petitioner will produce a copy of this judgment before the appellate authority. C. K. ABDUL REHIM, JUDGE. mn.