IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST JUNE 2011 / 31ST JYAISHTA 1933 WP(C).No. 16554 of 2011(T) --------------------------------- PETITIONER(S): ------------------- M/S.FAR EAST MARKETING PVT.LTD., L.B. COMPLEX,42/1069,TATA PIPE LINE ROAD,AYYAPPANKAVU, ERNAKULAM,COCHIN-18,REP.BY ITS AUTHORISED SIGNATORY MR.DARVIN JOSEPH.K.J. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): -------------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE-11,ERNAKULAM,KOCHI 682 030. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM, COCHIN 682 013. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM ,COCHIN-30. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.16554/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER NO.32071884535/08-09 DATED 08/02/2011 BY THE 1ST RESPONDENT. P2: COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 FOR THE YEARS 2008-09 DATED 07/04/2011. P2(a):COPY OF THE FORM NO.30 STAY PETITION DATED 07/04/2011. P3: COPY OF THE FORM NO.1 DEMAND NOTICE NO.A5-2626/2011 DATED 14/06/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16554 of 2011 --------------------------------- Dated this the 21st day of June, 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.P2(a). It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated, on the basis of Ext.P3 notice issued. 2. Heard; learned Government Pleader appearing on behalf of the respondents. It is submitted that there may be delay in filing the appeal. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P2(a) stay petition, if the appeal is already registered and the same is in WP(C).16554/2011 2 order, 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, which is now initiated on the basis of Ext.P3 notice, 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).16554/2011 3