IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 32907 of 2010(K) -------------------------- PETITIONER -------------------- A.V.PONNOOS, PERIYAR CLAY WORKS, ATHANI, ALUVA, ERNAKULAM DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER III & OTHERS, DEPARTMENT OF COMMERCIAL TAXES, ALUVA-683 101. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, KOCHI-682 002. BY SENIOR GOBVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 32907 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 28th day of October, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner filed statutory appeal before the 2nd respondent, as evidenced by Ext.P2. Ext.P3 stay petition was also filed along with the appeal. It is submitted that the appeal and stay petition are pending consideration and disposal before the appellate authority. Grievance of the petitioner is that revenue recovery steps are being pursued on issuing Ext.P4 notice, without considering pendency of the appeal and the petition for stay. Hence interference of this Court is sought for to restrain the revenue recovery steps till the disposal of the appeal. 2. Heard; learned Government Pleader appearing for the respondents. Having considered pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the appellate authority. W.P.(C) No. 32907/2010 2 3. In the result, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, 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, revenue recovery steps for realizing the disputed tax shall be kept in abeyance. The petitioner will produce a copy of this judgment before the appellate authority. C. K. ABDUL REHIM, JUDGE. mn.