IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JULY 2011 / 10TH ASHADHA 1933 WP(C).No. 17665 of 2011(G) ---------------------- PETITIONER : --------------------- MATHEW C.J. (PROPRIETOR), M/S.GALLERY, THE FURNITURE PEOPLE, N.K.ROAD, THAMMANAM, COCHIN- 682 032. BY ADVS. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI RESPONDENT(S): ------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIATE, THIRUVANANTHAPURAM-695 001. 2. INTELLIGENCE OFFICER, SQUAD NO.IV, ERNAKULAM, PIN 682 015. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PERUMANUR, ERNAKULAM-682 015. 4. INSPECTING ASST.COMMISSIONER, ERNAKULAM AT KAKKANAD, PIN 682030. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 17665 of 2011(G) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE REPLY FILED DATED 07-02-2011. EXT.P2 : COPY OF THE ORDER IMPOSING PENALTY FOR 2005-06 DATED 21-02-2011. EXT.P3 : COPY OF THE APPEAL MEMORANDUM DATED 10-04-2011. EXT.P4 : COPY OF I.A. FOR STAY OF COLLECTION OF PENALTY DATED 10-04-2011. EXT.P5 : COPY OF RECOVERY NOTICE DATED 27-06-2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17665 of 2011 ---------------------------------------- Dated this the 1st day of July, 2011. J U D G M E N T Against Ext.P2 order of assessment the petitioner had preferred statutory appeal before the third respondent, as per Ext.P3. Ext.P4 is the stay petition filed along with appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the third respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Ext.P5 notice. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, 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 third respondent to 2 W.P(C) No.17665 of 2011 consider and pass orders on Ext.P4 stay petition filed along with the appeal, 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 third respondent as directed above, recovery steps now initiated pursuant to Ext.P5 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the third respondent. C.K.ABDUL REHIM JUDGE ami/