IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND SEPTEMBER 2010 / 31ST BHADRA 1932 WP(C).No. 29114 of 2010 (L) -------------------------- PETITIONER: ------------------ MUSTANG MOTORS (PVT.) LTD., N.H.BYE-PASS ROAD, NEAR EMC, VENNALA P.O., ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, K.NARAYANAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT : --------------------- 1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE-III, ERNAKULAM- 682 015. 2. THE DY.COMMISSIONER (APPEALS), THEVARA, ERNAKULAM 682015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 29114 OF 2010 ------------------------------------- Dated this the 22nd day of September, 2010 JUDGMENT Aggrieved by Exts.P1(a), P1(b) and P1(c) assessments for the years 2005-06, 2006-07 and 2007-08, the petitioner had preferred appeals before the 2nd respondent as per Exts.P2(a), P2(b) and P2(c). The appeals are filed along with petitions seeking condonation of delay, as per Ext.P3 (a), P3(b) and P3(c). The petitioner had also filed stay petitions as per Exts.P4(a), P4(b) and P4(c). Grievance of the petitioner is that without considering pendency of the appeals and the accompanying applications, coercive steps of recovery are now being pursued on issuing Exts.P5(a) and P5(b) notices. Hence the petitioner is seeking directions to restrain the recovery steps till the disposal of the appeals. 2. Heard learned Government Pleader appearing for the respondents. On the facts and circumstances of the case, I am inclined to dispose of the Writ Petition by 2 WP(C) No. 29114/2010 directing the appellate authority to consider the matter on an early basis. 3. The 2nd respondent is directed to consider and pass orders on Exts.P3 (a), P3 (b) and P3 (c) petitions filed seeking condonation of delay in filing the appeals. The above petitions shall be disposed of 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. If delay is condoned and the appeals are registered, the 2nd respondent shall consider and pass orders on Exts.P4 (a), P4 (b) and P4 (c) stay petitions, simultaneously. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Exts.P1 (a), P1 (b) and P1 (c), which is now initiated pursuant to Exts.P5 (a) and P5 (b) shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE dnc