IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH MARCH 2011 / 23RD PHALGUNA 1932 WP(C).No. 7964 of 2011(U) ------------------------- PETITIONER(S): --------------- SMT.TESSY ANTONY,M/S//GIBY TRADERS, JEWS STREET,ERNAKULAM. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER(ASSMT)II, COMMERCIAL TAXES,SPECIAL CIRCLE-I, ERNAKULAM,KOCHI-682018. 2. DEPUTY COMMISSIONER(APPEALS),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM,KOCHI-682015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM, KOCHI-682018. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7964 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2005-06 DTD.30.11.2010. EXT.P2 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2006-07 DTD.30.11.2010. EXT.P3 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2007-08 DTD.30.11.2010. EXT.P4 : COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DTD.30.11.2010. EXT.P5 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DTD.10.2.2011. EXT.P6 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DTD.10.2.2011. EXT.P7 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DTD.10.2.2011. EXT.P8 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DTD.10.2.2011. EXT.P9 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DTD.10.2.2011. EXT.P10 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DTD.10.2.2011. EXT.P11 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DTD.10.2.2011. EXT.P12 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DTD.10.2.2011. EXT.P13 : COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2005-06 DTD.8.3.2011 EXT.P14 : COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2006-07 DTD.8.3.2011 EXT.P15 : COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2007-08 DTD.8.3.2011 EXT.P16 : COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2008-09 DTD.8.3.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// ab P.A TO JUDGE C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.7964 of 2011-U ---------------------------------------- Dated this the 14th day of March, 2011. J U D G M E N T Against Exts.P1 to P4 assessment orders, the petitioner had preferred statutory appeals before the 2nd respondent, as per Exts.P5 to P8. Exts.P9 to P12 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Exts.P13 to P16 notices. 2. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent to W.P(C) No.7964 of 2011-U 2 consider and pass orders on Exts.P9 to P12 stay petitions filed along with the appeals, 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 2nd respondent as directed above, recovery steps now initiated pursuant to Exts.P13 to P16 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab