IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 15TH DECEMBER 2010 / 24TH AGRAHAYANA 1932 WP(C).No. 37428 of 2010(C) --------------------------------------- PETITIONER(S): ------------------------ MRS.C. REEJA, PROPRIETORIX, HOTEL RAJAPRASTHAM, MELEPATTAMBI P.O., PATTAMBI, PALAKKAD DT. BY ADV. SRI.SOJAN JAMES RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, PATTAMBI, DEPARTMENT OF COMMERCIAL TAXES, P.O. PALAKKAD, PIN-678 001. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD P.O., PIN-678 001. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 37428 of 2010 --------------------------------- Dated this the 15th day of December, 2010 JUDGMENT Against Ext.P1 order of assessment completed with respect to the year 2007-08 the petitioner had filed appeal before the 3rd respondent as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3, as well as petition for early hearing as per Ext.P4. It is submitted that the appeal and the accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps has now been initiated on the basis of Ext.P5 notice. 2. Heard learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P3 stay petition WP(C) .37428/2010 2 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. Till such time orders are passed by the 3rd respondent, recovery of the amount covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. 6. Needless to say that the 3rd respondent shall take effective steps for disposal of the appeal at the earliest possible. pmn/ C.K.ABDUL REHIM,JUDGE WP(C) .37428/2010 3