IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH DECEMBER 2009 / 23RD AGRAHAYANA 1931 WP(C).No. 35929 of 2009(I) ------------------------------------- PETITIONER: ------------------- K.P.MANIKANDAN, MATS INDIA ENTERPRISES, K.P.VALLON ROAD, KADAVANTHRA, ERNAKULAM DISTRICT. BY ADV. MR.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, THRIPUNITHURA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35929 OF 2009 ------------------------------ Dated this the 14th day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal filed against Ext.P1 assessment, with respect to the year 2007-08, is pending consideration and disposal before the statutory appellate authority (2nd respondent), I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 2nd 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 early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 3. The respondents are restrained from proceeding with further steps for realisation of the amounts covered under Ext.P1, which is initiated pursuant to Ext.P4 notice, till the 2nd respondent passes orders as directed above. 4. The 2nd respondent is also directed to take steps for an early disposal of the appeal, thereafter. C.K.ABDUL REHIM, JUDGE. okb