IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 24TH NOVEMBER 2009 / 3RD AGRAHAYANA 1931 WP(C).No. 33739 of 2009(J) ------------------------------- PETITIONER: ------------- K.M.ARIF, PROPRIETOR, EXCEL TIMBERS, ERATTUPETTA. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ------------------- 1. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALA. GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. --------------------------------------------------- W.P.(C) No. 33739 OF 2009 ---------------------------------------------------- Dated this the 24th day of November, 2009 JUDGMENT 1. Since statutory appeal filed as evidenced by Ext.P2, against Ext.P1 order imposing penalty, is pending consideration and disposal before the second respondent, I am of the opinion that the writ petition can be disposed on issuing necessary directions to that authority. 2. The second respondent is directed to consider and pass orders on Ext.P3 stay petition filed along with the appeal after, affording an opportunity of hearing to the petitioner as expeditiously as possible, at any rate within a period of one month from the date of receipt of copy of this Judgment. 3.The respondents are directed to keep in abeyance of all further steps of recovery initiated pursuant to Ext.P4 notice, for realization of amounts covered under Ext.P1, till W.P.(C).NO.33739/2009 2 orders are passed by second respondent as directed above. 4. Second respondent is also directed to take effective steps for disposal of the appeal on an early date. C.K.ABDUL REHIM, JUDGE SS