IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD MARCH 2011 / 2ND CHAITHRA 1933 WP(C).No. 9028 of 2011(C) --------------------------------------- PETITIONER(S): ------------------------- P.VASUDEVAN, PROPRIETOR, SHEEN PHARMA, MANJERY-676 123, MALAPPURAM DISTRICT. BY ADVS. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.C.V.SASI RESPONDENT(S): -------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. COMMERCIAL TAX OFFICER, MANJERI-676 121, MALAPPURAM DISTRICT. 3. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM-682 015. 4. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, MANJERI, PIN-676 121. R1 TO R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDDIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.9028/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ASSESSMENT ORDER DATED 22/11/2010 P2 COPY OF THE APPEAL MEMORANDUM FILED ON 05/02/2011 DATED 02/02/2011 BEFORE 3RD RESPONDENT. P3 COPY OF THE I.A. FOR STAY DATED 02/02/2011 FILED ON 05/02/2011 BEFORE THE 3RD RESPONDENT. P4 COPY OF THE FORM NO.1 DATED 11/03/2011 ISSUED BY 4TH RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.9028 of 2011 ------------------------------- Dated this the 23rd day of March, 2011. J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 3rd respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Ext.P4 notice. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P3 stay petition filed along 2 W.P.(C).No.9028 of 2011 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 3rd respondent as directed above, recovery steps now initiated pursuant to Ext.P4 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM, Judge ami/