IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 26TH OCTOBER 2009 / 4TH KARTHIKA 1931 WP(C).No. 30238 of 2009(Y) -------------------------- PETITIONER: --------------- K.S.HEMA, PARTNER, M/S.ASSOCIATED BUSINESS CORPORATION, COURT ROAD, SULTANPET, PALAKKAD DISTRICT. BY ADV. MR. P.N.DAMODARAN NAMBOODIRI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: kkms/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30238 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of October, 2009 J U D G M E N T 1. Against Ext.P1 order of assessment pertaining to the year 2006-07 the petitioner had preferred appeal before the 2nd respondent, as evidenced by Ext.P2. Along with the appeal the petitioner had also filed Ext.P3 application seeking stay of collection of disputed amounts till the disposal of the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Apprehension of the petitioner is that without taking into consideration of pendency of the appeal, steps for recovery is being initiated for realisation of the amount covered under the impugned assessment. Hence the petitioner is seeking direction for early disposal of the appeal and to keep in abeyance the recovery steps, till then. 2. Heard learned counsel for the petitioner and Government Pleader appearing for the respondents. W.P.(C)No. 30238 of 2009 -2- Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the appellate authority to consider and pass orders on the appeal as well as the stay petition. 3. Accordingly, the 2nd respondent is directed to 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. 4. The respondents are directed to keep in abeyance all further steps of recovery for realisation of the amount covered under Ext.P1 order of assessment, pending disposal of Ext.P3 stay petition. 5. The 2nd respondent is also directed to take all earnest efforts to dispose of the appeal at the earliest. C.K. ABDUL REHIM JUDGE shg/