IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 28TH MARCH 2011 / 7TH CHAITHRA 1933 WP(C).No. 9779 of 2011(V) ------------------------------------- PETITIONER: ------------------- V. SARABHANAN, PROPRIETOR, SATHYABHAMA FUELS, KOLLAMCODE, PALAKKAD, PIN – 678 504. BY ADV. SRI.R.SUDHAKARA MENON. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, CHITTUR, PALAKKAD, PIN – 678 101. 3. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAX, PALAKKAD, PIN – 678 001. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX, CHITTUR, PALAKKAD, PIN – 678 101. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 9779 of 2011 --------------------------------- Dated this the 28th day of March, 2011 JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed appeal before the 3rd respondent, as evidenced from Ext.P2(a). Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P2(c) and early hearing petition as evidenced from Ext.P2(b). It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated on the basis of Ext.P4 notice issued. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P2(c) 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 . WP(C).9779/2011 2 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).9779/2011 3 C.K.ABDUL REHIM,JUDGE pmn/ WP(C).9779/2011 4