IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH MARCH 2011 / 13TH PHALGUNA 1932 WP(C).No. 6681 of 2011(I) ------------------------- PETITIONER:- ------------------ PEER MOHAMMED, S/O.KAREEM RAWTHER, AGED 54 YRARS, PROPRIETOR, JOHARA MATCH FACTORY, OOTTARA, KOLLENGODE, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS:- ---------------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER-II, CHITTUR, PALAKKAD. BY GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.6681 of 2011-I. = = = = = = = = = = = = Dated this the 4th March, 2011. J U D G M E N T Aggrieved by Exts.P1 and P4 assessment orders finalised against the petitioner for the years 2005-'06 and 2006-'07, the petitioner preferred statutory appeals before the 2nd respondent as per Exts.P2 and P5. Exts.P3 and P6 are the stay petitions filed along with the appeals. Grievance of the petitioner is that pending consideration of the appeals and the stay petitions, recovery steps are now being initiated on the basis of Exts.P7 and P8 notices. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeals. 2. Considering pendency of the matter before the statutory authority, I am of the view that the writ petition can be disposed of directing the appellate authority to have an early consideration of the matter. 3. Therefore, the writ petition is disposed of WP(C).No.6681 of 2011-I. 2 directing the 2nd respondent to consider and pass orders on Exts.P3 and P6 stay petitions, 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 of amounts covered under Exts.P1 and P4 assessment orders, which is initiated on the basis of Exts.P7 and P8 recovery notices, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-