IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH SEPTEMBER 2009 / 19TH BHADRA 1931 WP(C).No. 25649 of 2009(A) -------------------------- PETITIONER: ------------------ MS.FANTASY SALES CORPORATION, MANJERI, REP. BY N.VALEED, MANAGING DIRECTOR. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER, MANJERI. 2. DEPUTY COMMISSIONER, COM. TAXES, MALAPPURAM. 3. KERALA SALES TAX APPELLATE TRIBUNAL, PALAKKAD BENCH, PALAKKAD. BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: app/- C.K.ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.25649 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of September, 2009 J U D G M E N T 1. Aggrieved by Ext.P5 order, the petitioner had preferred Ext.P7 appeal before the third respondent Tribunal. The petitioner had also filed Ext.P8 stay petition along with the appeal. Grievance of the petitioner is that pending consideration of Exts.P7 and P8, now steps are being initiated by the first respondent to give effect to Ext.P5 order. If Ext.P5 order is given effect pending disposal of Ext.P7 that will cause severe prejudice to the petitioner, is the contention. 2. Since Ext.P7 appeal is pending consideration before the statutory appellate authority, I am not proposing to enter into merits of the case or to consider the contention of the petitioner raised against Ext.P5 order. It is necessary in the interest of justice to direct disposal of the appeal and stay petition pending before the third respondent. W.P.(C) No.25649 of 2009 2 3. Under the above circumstances, the writ petition is disposed of directing the third respondent to consider and dispose of Ext.P7 appeal as well as Ext.P8 stay application. The third respondent is directed to consider and pass orders on Ext.P8 stay petition after affording an opportunity to 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. The first respondent is directed to keep in abeyance all further steps pursuant to Ext.P5 order and Ext.P6 notice till orders are passed by the third respondent on Ext.P8 stay petition. C.K.ABDUL REHIM JUDGE app/-