IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 30TH OCTOBER 2009 / 8TH KARTHIKA 1931 WP(C).No. 30858 of 2009(B) -------------------------- PETITIONER(S): --------------- 1. TEECEES SUPER MARKET, EFFORMINT HOUSE, POONKUNNAM, THRISSUR, REPRESENTED BY ITS PARTNER SRI.ABBAS KHALID. 2. ABBAS KHALID, S/O.KHALID, THEKKANCHERRY HOUSE, PALUVAYI, CHAVAKKAD, THRISSUR. 3. SHIYAS KHALID, S/O.KHALID, THEKKANCHERRY HOUSE, PALUVAYI, CHAVAKKAD, THRISSUR. BY ADV. SRI.K.ANAND (A.201) SMT.LATHA KRISHNAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) COMMERCIAL TAX DEPARTMENT, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR (RR), THRISSUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30858 OF 2009 ------------------------------ Dated this the 30th day of October, 2009 J U D G M E N T ---------------------- 1. Aggrieved by Ext.P1 order of assessment pertaining to the year 2006-07, the petitioner had filed statutory appeal as evidenced by Ext.P2 before the 2nd respondent. Along with the appeal, the petitioner had also filed interlocutory application seeking stay of collection of the tax amount in dispute, as evidenced by Ext.P3. It is submitted that the appeal and stay petition are pending consideration before the 2nd respondent. Grievance of the petitioner is that without taking into consideration of pendency of the appeal, coercive steps are now being initiated pursuant to issuance of Ext.P4 revenue recovery notice. Hence the petitioner is seeking direction for early disposal of the appeal and to keep in abeyance recovery steps till then. 2. Heard counsel for the petitioner and Government Pleader for the respondents. Having considered facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing an early disposal of the matter by the statutory appellate authority. W.P.(C).30858/09-B 2 3. Hence the 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition, 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. Respondents are directed to keep in abeyance further steps of recovery for realisation of the amounts covered under Ext.P1 till orders are passed on the stay application as directed above. 4. The 2nd respondent is also directed to take steps for early disposal of the appeal. C.K.ABDUL REHIM, JUDGE. okb