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. 6899 of 2011(J) ------------------------- PETITIONER:- ------------------ M/S.FOCUS CORPORATION PVT.LTD, MAMANGALAM,KOCHI-24,REPRESENTED BY ITS EXECUTIVE DIRECTOR,TONY RAPHAEL. BY ADV. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENTS:- ---------------------- 1. THE INTELLIGENCE OFFICER(IB),DEPT.OF COMMERCIAL TAXES,EDAPPALLY-682024. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM-682015. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM,KOCHI-682030. 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.6899 of 2011-J. = = = = = = = = = = = = = Dated this the 4th March, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed against the petitioner for the year 2008-'09, the petitioner had preferred statutory appeal before the 2nd respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with the appeal. Grievance of the petitioner is that, pending consideration of the appeal and stay petition, recovery steps are now being initiated on the basis of Ext.P4 notice. Hence the petitioner seeks direction to restrain the recovery steps, till the disposal of the appeal. 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 take an early decision in the matter. 3. Therefore, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on WP(C).No.6899 of 2011-J. 2 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, recovery of amounts covered under Ext.P1 assessment, which is initiated on the basis of Ext.P4 recovery notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-