IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND SEPTEMBER 2009 / 31ST BHADRA 1931 WP(C).No. 26436 of 2009(Y) -------------------------- PETITIONER(S): --------------- MUHAMMAD HARIF, S/O.K.K.BEERAN, AGED 26 YEARS, MANAGING PARTNER, M/S.CENTRAL GRANITES, VELAKODE, MUNDOOR P.O., THRISSUR, RESIDING AT KALLIPARAMBIL HOUSE, PUTHANCHIRA, PUTHANCHIRA VILLAGE, THRISSUR. BY ADV. SRI.C.A.CHACKO SMT.C.M.CHARISMA SRI.N.A.SHAFEEK SRI.K.S.SALEESH RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE, THRISSUR. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.26436 OF 2009 ------------------------------ Dated this the 22nd day of September, 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 filed appeal before the 2nd respondent. He had also filed stay petition along with the appeal, seeking stay of realisation of the amounts covered under the assessment, pending disposal of the appeal. The appeal and stay petition are produced as Ext.P2. It is submitted that the appeal and stay petition is pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that pending disposal of the appeal steps are now initiated for recovery of the amounts covered under Ext.P1, pursuant to issuance of Ext.P3 notice. Hence the petitioner seeks direction for early disposal of the appeal and for keeping in abeyance further proceedings of recovery till then. 2. Having considered the facts and circumstances, I am inclined to issue directions to the appellate authority to consider and dispose of the appeal as well as the stay petition. The writ petition is therefore disposed of directing the 2nd respondent to consider and pass orders on the stay application filed along with W.P.(C).26436/09 2 the appeal against Ext.P1 assessment, 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. The respondents are directed to keep in abeyance all further steps for realisation of the amounts covered under Ext.P1 assessment order, till orders are passed by 2nd respondent on the stay application. C.K.ABDUL REHIM, JUDGE. okb