IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 12TH NOVEMBER 2009 / 21ST KARTHIKA 1931 WP(C).No. 32378 of 2009(N) -------------------------- PETITIONER(S): --------------- G.BABU,AISWARYA STEELS,CHANDRA NAGAR, PALAKKAD. BY ADV. SRI.R.SUDHAKARA MENON RESPONDENT(S): --------------- 1. STATE OF KERALA,REP.BY SECRETARY, FINANCE DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER(ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE,PALAKKAD. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PALAKKAD. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM.J ----------------------------------------- W.P.(C).No.32378 of 2009 --------------------------------- Dated this the 12th November,2009 JUDGMENT 1. Since the statutory appeals, Exts.P6 (a), P7(a) and P8(a) filed against Exts. P1 to P3 assessments are pending consideration and disposal before the fourth respondent, I am inclined to dispose the writ petition directing the said appellate authority to have an early disposal of the matter. 2. Petitioner had filed Exts.P6 (b), P7(b) and 8(b) applications seeking Interim Stay along with the appeals. Revenue recovery steps are now initiated for realisation of the amount covered under the impugned assessments, without considering pendency of the appeals and stay applications. 3. Therefore the fourth respondent is directed to consider and pass orders on Exts.P6 (b), P7 (b) and P8 (b) applications, after affording 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 the copy of this judgment. Respondents are directed to keep in abeyance all steps for recovery for realisation of amounts W.P.(C).No.32378 of 2009 2 covered under Exts.P1 to P3, which is now initiated through Ext.P10 notice, till orders are passed by fourth respondent as directed above. 4. It is contended by the petitioner that the assessment is made totally relying on transaction of other dealers which are reflected in the returns filed by them, and the petitioner in no way liable for any such transactions. 5. Needless to say that while considering the stay petitions, the fourth respondent appellate authority shall take note of all such contentions raised by the petitioner in the appeals. 6. Fourth respondent is also directed to take steps for an early disposal of the appeals itself. C.K.ABDUL REHIM,JUDGE ssn