IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 22ND OCTOBER 2010 / 30TH ASWINA 1932 WP(C).No. 32479 of 2010 (H) -------------------------- PETITIONER: ------------------- V.K.PAREETH, PROPRIETOR, M/S.OASIS TIMBERS, ERATTUPETTA, KOTTAYAM DISTRICT. BY ADV. SRI.V.P.SUKUMAR RESPONDENTS: --------------------- 1. THE COMMERCIAL TAX OFFICER,PALA KOTTAYAM DISTRICT 686 575. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXS ERNAKULAM 682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX OFFICER, PALA 686 575. BY SENIOR GOVT. PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.32479 of 2010-H ---------------------------------------- Dated this the 22nd day of October, 2010. J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the second 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 second 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.P4 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 second respondent W.P(C) No.32479 of 2010-H 2 to consider and pass orders on Ext.P3 stay petition filed along 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 second respondent as directed above, the recovery steps now initiated pursuant to Ext.P4 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab