IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH MARCH 2011 / 26TH PHALGUNA 1932 WP(C).No. 8163 of 2011(U) ------------------------- PETITIONER(S): --------------- N.MOHAMED ALI, PROPRIETOR, N.M.WOOD INDUSTRIES, B.NO.9/431, 29-MAIL, KARALMANNA. BY ADV. SMT.K.V.RESHMI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER-1, COMMERCIAL TAX OFFICE, OTTAPALAM- 679 101. 2. THE VILLAGE OFFICER, OTTAPALAM VILLAGE OFFICE, PIN 679101. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678001. 4. THE ASSISTANT COMMISSIONER (APPEALS), PALAKKAD-678001. BY ADV.SRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.8163 of 2011 ---------------------------------------- Dated this the 17th 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 fourth respondent, as per Ext.P4. Ext.P4(a) is the stay petition filed along with the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the fourth 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.P2(a) 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 2 W.P(C) No.8163 of 2011 writ petition is disposed of directing the fourth respondent to consider and pass orders on Ext.P4(a) stay petition filed along 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 fourth respondent as directed above, the recovery steps now initiated pursuant to Ext.P2(a) shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the fourth respondent. C.K.ABDUL REHIM JUDGE ami/