IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 5TH MAY 2009 / 15TH VAISAKHA 1931 WP(C).No. 13111 of 2009(H) -------------------------- PETITIONER: --------------- N.J.JAMES, M/S.NEERAKKAL LATEX, MUTTUCHIRA P.O., KADUTHURUTHY, KOTTAYAM DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, VAIKOM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. BY SR.GOVT. PLEADER SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ----------------------------------- W.P.(C).No.13111 of 2009 - H --------------------------------- Dated this the 5th day of May, 2009 J U D G M E N T Against Ext.P3 order imposing penalty issued by the first respondent dated 15.12.2008, the petitioner had filed Ext.P4 appeal before the 2nd respondent. He had also filed Ext.P6 stay petition. The complaint of the petitioner is that pending disposal of the appeal and stay petition, steps for realisation of the amount covered under the impugned order are now being initiated, pursuant to Ext.P7 notice. Hence the petitioner is seeking stay of collection of the amount assessed, till disposal of the appeal. 2. Since the application for stay is pending disposal before the 2nd respondent, I am not inclined to issue any direction staying recovery pending appeal. It is for the appellate authority to consider and dispose of the stay petition. 3. In the result, the writ petition is disposed of directing the 2nd respondent to consider and pass appropriate orders on Ext.P6 stay petition, after affording an opportunity of personal W.P.(C).No.13111 of 2009 - H 2 hearing to the petitioner, as early as possible, at any rate within two weeks from the date of receipt of a copy of this judgment. The steps for recovery of the amount covered under Ext.P3 order initiated through Ext.P7 notice is directed to be kept in abeyance till the 2nd respondent passes orders on the stay application. 4. The writ petition is disposed of as above. C.K.ABDUL REHIM, JUDGE. bkn/-