IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 19TH OCTOBER 2010 / 27TH ASWINA 1932 WP(C).No. 31825 of 2010(C) -------------------------- PETITIONER: ------------------- K.M.PARIMALA, VINEETH AGENCIES, GURUVAYOOR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER, KUNNAMKULAM-680 503. 2. DEPUTY COMMISSIONER (APPEALS) ERNAKULAM-682 015. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J ---------------------------------------- W.P(C) No.31825 of 2010-C ---------------------------------------- Dated this the 19th day of October, 2010. J U D G M E N T Against Exts.P1 and P4 orders of assessments, the petitioner had filed statutory appeals before the second respondent as evidenced from Exts.P2 and P5. Exts.P3 and P6 are the stay petitions filed along with the appeals. It is submitted that the appeals and the accompanying petitions are pending consideration and disposal before the second respondent. The petitioner is aggrieved by coercive steps now initiated for realising amounts covered under Exts.P1 and P4, pursuant to notice issued under Ext.P7, without considering pendency of the appeal. Therefore, the petitioner seeks direction to restrain the recovery steps till the disposal of the appeals. 2. It is noticed that the sole dispute against the assessments is regarding the rate of tax applicable with respect to the product dealt with by the petitioner namely 'Ujala Supreme' and 'Ujala Stiff & Shine'. It is brought to my notice that the question regarding rate of tax applicable, is pending decision before this Court and before the Hon'ble Supreme Court W.P(C) No.31825 of 2010-C 2 in various cases. It is brought to my notice that in similar other cases filed by the manufacturer as well as by other dealers, this Court directed the appellate authority to dispose of the appeals on an early basis and till then restrained the recovery subject to condition of payment of 1/3rd of the tax amount in dispute. 3. Under such circumstances, I am of the opinion that this writ petition can also be disposed of directing the appellate authority to take effective steps in this regard. 4. The second respondent is directed to consider and pass orders on Exts.P2 and P5 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of three months from the date of receipt of a copy of this judgment. 5. Till such time the appeals are disposed of, the respondents are directed to keep in abeyance recovery of amounts covered under Exts.P1 and P4, provided the petitioner deposits 1/3rd of the tax amount in dispute and furnish security for the balance amount, within a period of three weeks from today. Sd/- C.K.ABDUL REHIM, JUDGE ab //True Copy//