IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 28TH FEBRUARY 2011 / 9TH PHALGUNA 1932 WP(C).No. 6202 of 2011(A) ------------------------- PETITIONER(S): --------------- THE STANDARD AGENCIES (P) LTD., GCDA SHOPPING COMPLEX, KOCHI-16, (REP. BY JOJO ALAPPATT, PARTNER). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL GRADE-I, COMMERCIAL TAXES, ERNAKULAM – 682 015. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM – 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. 4. STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.6202 of 2011-A ---------------------------------------- Dated this the 28th day of February, 2011. J U D G M E N T Aggrieved by Ext.P3 modified order of assessment passed by the 1st respondent, the petitioner had preferred appeal before the 2nd respondent, as per Ext.P5. Exts.P5(a) and P5(b) are applications filed seeking stay as well as early hearing of the appeal. But pending disposal of those applications, recovery steps has now been initiated on the basis of Ext.P4 notice. Hence this writ petition is filed seeking to restrain the recovery steps, till the disposal of the appeal. 2. Considering pendency of the matter before the appellate authority, I am of the view that the writ petition can be disposed of directing that authority to take appropriate steps. 3. Therefore, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P5 appeal or P5(a) stay petition, after affording an W.P(C) No.6202 of 2011-A 2 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. Needles to say that while considering the matter, all contentions raised by the petitioner shall be considered in its real perspective. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P3, which is now initiated on the basis of Ext.P4 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 ab W.P(C) No.6202 of 2011-A 3