IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 5TH OCTOBER 2010 / 13TH ASWINA 1932 WP(C).No. 30446 of 2010(E) --------------------------------- PETITIONER(S): ------------------- P.KUNHALASSAN, KUNHIPPA CHICKEN STALL, KOTTAKKAL, MALAPPURAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): -------------------- 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-676 505. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. R1 TO R3 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SVS/ C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 30446 OF 2010 ------------------------------------- Dated this the 5th day of October, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner had preferred Ext.P2 appeal, along with Ext.P3 stay petition, before the second respondent. The petitioner had also filed Ext.P4 application seeking an early hearing of the matter. Grievance of the petitioner is that without considering pendency of Ext.P2 appeal and the accompanying applications, the respondents are now proceeding with coercive steps of recovery on issuing Ext.P5 notice. 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 the appellate authority to expedite the matter. 3. The second respondent is directed to consider 2 WP(C) No. 30446/2010 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 one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the second respondent, the recovery steps initiated pursuant to Ext.P5 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K. ABDUL REHIM JUDGE dnc