IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD FEBRUARY 2011 / 14TH MAGHA 1932 WP(C).No. 3354 of 2011(T) ------------------------------------- PETITIONER(S): ----------------------- NOUSHAD ALI K. PROP. CEE KEY PEE AGENCIES, CHEMBARA ROAD, PAYYANANGADI, TIRUR, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.HYMAVATHY RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, TIRUR, MALAPPURAM 676 505. 2. DEPUTY COMMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES , ERNAULAM 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI 676 121. R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3354 of 2011 --------------------------------- Dated this the 3rd day of February, 2011 JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3, and also an early hearing petition as evidenced from Ext.P4. It is submitted that the appeal 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 appeal, coercive steps of recovery has now been initiated, on the basis of Exts.P5 and P6 notices of recovery issued. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay WP(C).3354/2011 2 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 2nd respondent as directed above, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Exts.P5 and P6 notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).3354/2011 3