IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST JUNE 2011 / 31ST JYAISHTA 1933 WP(C).No. 16564 of 2011(U) ------------------------------------- PETITIONER(S): ----------------------- P.C.MUHAMMED, PROPRIETOR, P.C.TIMBERS, IRIVETTY, THOTTILANGADI P.O., MALAPPURAM DISTRICT. BY ADV. SRI.T.K.AJITH KUMAR RESPONDENT(S): ------------------------ 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, MANJERI, MANJERI P.O., MALAPPURAM DISTRICT. BY GOVERNMENT PLEADER SRI V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16564 of 2011(U) APPENDIX EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER NUMBER 32100483554/2008-09 DATED 25.3.2011. EXHIBIT P2: APPEAL DATED 2.6.2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT CHALLENGING EXT.P1 ORDER. EXHIBIT P3: STAY PETITION DATED 2.6.2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT SEEKING TO STAY EXT.P1 ORDER. EXHIBIT P4: DEMAND NOTICE DATED 25.4.2011. //TRUE COPY// P.S. TO JUDGE MNS C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16564 of 2011 --------------------------------- Dated this the 21st day of June, 2011 JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed appeal before the 1st respondent, as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated on the basis of Ext.P4 notice issued. 2. Heard; learned Government Pleader appearing on behalf of the respondents. It is submitted that there may be delay in filing the appeal. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P3 stay petition, if the appeal is already registered and the same is in WP(C).16564/2011 2 order, 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 1st respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).16564/2011 3