IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST DECEMBER 2009 / 10TH AGRAHAYANA 1931 WP(C).No. 34503 of 2009(G) -------------------------- PETITIONER(S): --------------- M/S.KANIYAMPURAM METAL INDUSTRIES, ST.VINCENT CONVENT ROAD, NEAR VINCENTIAN HOME, PALARIVATTOM, KOCHI-25, REPRESENTED BY ITS MANAGING PARTNER, K.G.JOYCE, BY ADV. SRI.REJI GEORGE SMT.MANJU RAJAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, K.V.A.T. CIRCLE II, KALAMASSERRY, PALARIVATTOM. 2. THE SPECIAL ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM. SRI.V.K.SHAMSUDEEN, GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 34503 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of December, 2009 J U D G M E N T 1. Since the statutory appeals filed against Exts.P4 to P6 assessment orders, pertaining to the years 2005-06, 2006-07 & 2007-08, are pending consideration and disposal before the Deputy Commissioner (Appeals), Ernakulam as evidenced from Exts.P8 to P10, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Accordingly, the Deputy Commissioner (Appeals), Ernakulam is directed to consider and pass orders on Exts.P11 to P13 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. W.P.(C)No. 34503 of 2009 -2- 3. The respondents are directed to keep in abeyance realisation of amounts covered Exts.P4 to P6, which is now initiated pursuant to Ext.P14 to P16 notices, till orders are passed on the stay applications as directed above. 4. The appellate authority shall also take steps for an early disposal of the appeals thereafter. C.K. ABDUL REHIM JUDGE shg/