IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 17260 of 2011(F) -------------------------- PETITIONER(S): --------------- M/S.WALAYAR RURAL INDUSTRIES, WALAYAR,PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER,K.T.NOUSHAD BABU. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE,COMMERCIAL TAXES,PALAKKAD-678001. 2. DEPUTY COMMISSIONER(APPEALS),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17260 of 2011(F) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2002-03 DTD.28.3.2011 EXT.P2 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2003-04 DTD.28.3.2011 EXT.P3 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-05 DTD.28.3.2011 EXT.P4 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2002-03 DTD.26.4.2011 EXT.P5 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2003-04 DTD.26.4.2011 EXT.P6 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2004-05 DTD.26.4.2011 EXT.P7 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2002-03 DTD.26.4.2011 EXT.P8 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2003-04 DTD.26.4.2011 EXT.P9 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2004-05 DTD.26.4.2011 EXT.P10 : COPY OF THE EARLY HEARING PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2002-03 DTD.26.4.2011 EXT.P11 : COPY OF THE EARLY HEARING PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2003-04 DTD.26.4.2011 EXT.P12 : COPY OF THE EARLY HEARING PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2003-04 DTD.26.4.2011 EXT.P13 : COPY OF THE DEMAND NOTICE IN FORM NO.13 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2002-03 DTD.28.3.2011 EXT.P14 : COPY OF THE DEMAND NOTICE IN FORM NO.13 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2003-04 DTD.28.3.2011 EXT.P15 : COPY OF THE DEMAND NOTICE IN FORM NO.13 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2004-05 DTD.28.3.2011 EXT.P16 : COPY OF THE DEMAND NOTICE IN FORM NO.24 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2002-03 DTD.28.3.2011 EXT.P17 : COPY OF THE DEMAND NOTICE IN FORM NO.24 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2003-04 DTD.28.3.2011 EXT.P18 : COPY OF THE DEMAND NOTICE IN FORM NO.24 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2004-05 DTD.28.3.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE AB C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17260 of 2011-F ---------------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Against Exts.P1 to P3 assessment orders, the petitioner had preferred statutory appeals before the 2nd respondent, as per Exts.P4 to P6. Exts.P7 to P9 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued on issuing Exts.P13 to P18 demand notices. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, 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 2nd respondent to W.P(C) No.17260 of 2011-F 2 consider and pass orders on Exts.P7 to P9 stay petitions filed along with the appeals, 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 steps now initiated pursuant to Exts.P13 to P18 demand notices shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab