IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH OCTOBER 2010 / 14TH ASWINA 1932 WP(C).No. 30664 of 2010(G) -------------------------- PETITIONER(S): --------------- M/S.ASWINI HOSPITAL PVT LTD., KARUNAKARAN NAMBIAR ROAD, THRISSUR- 680020, REPRESENTED BY DR.C.N.PARAMESWARAN, MANAGING DIRECTOR. BY ADV. SRI.K.M.FIROZ RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, FIRTS CIRCLE, THRISSUR - 680 001 2. THE DEPUTY COMMISSIONER (APPEALS) OF COMMERCIAL TAXES, SALES TAX COMPLEX, PERUMANNOOR, ERNAKULAM, COCHIN-15. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680004. 4. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR - 680 004 BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------- W.P(C) No.30664 of 2010-G ---------------------------- Dated this the 6th day of October, 2010. J U D G M E N T Against Exts.P1 and P2 orders of assessment with respect to the years 2006-07 and 2007-08, the petitioner had preferred Exts.P3 and P4 statutory appeals before the second respondent. Along with the appeals Exts.P5 and P6 stay petitions are also filed. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps of recovery has now been initiated pursuant to Exts.P7 and P8 notices. 2. Heard; learned Government Pleader appearing on behalf of the respondents. 3. Having considered pendency of the statutory appeals, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 4. The second respondent is directed to consider and pass orders on Exts.P5 and P6 stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, at any W.P(C) No.30664 of 2010-G 2 rate within a period of one month from the date of receipt of a copy of this judgment. 5. Till such time the orders are passed by the second respondent as directed above, recovery of the amount covered under Exts.P1 and P2, which is initiated pursuant to Exts.P7 and P8 notices, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ab W.P(C) No.30664 of 2010-G 3