IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD DECEMBER 2010 / 12TH AGRAHAYANA 1932 WP(C).No. 36128 of 2010(M) ---------------------------------- PETITIONER(S): ------------------- M/S.SOUTH INDIA EDIBLE (P) LTD., WINGS PLAZA, SWATHI JUNCTION, ALATHUR, PALAKKAD DISTRICT, REPRESENTED BY M.KRISHNAKUMAR, ACCOUNTS MANAGER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. R1 TO R3 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.36128 of 2010-M ---------------------------------------- Dated this the 3rd day of December, 2010. J U D G M E N T Aggrieved by Exts.P1 and P2 orders of assessments, the petitioner had preferred Exts.P3 and P4 appeals before the 2nd respondent. The petitioner had also filed stay petitions along with the appeals, as evidenced from Exts.P5 and P6. Exts.P7 and P8 are early hearing applications filed by the petitioner. According to the petitioner, the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps of recovery has now been initiated as per Exts.P9 and P10 notices. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeals. 2. Considering pendnecy of statutory appeals before the 2nd respondent, I am of the view that the writ petition can be disposed of directing an expeditious disposal of the W.P(C) No.36128 of 2010-M 2 matter by that authority. 3. In the result, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P5 and P6 stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed on the stay petitions as directed above, further steps of recovery pursuant to Exts.P9 and P10 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ab