IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 WP(C).No. 33707 of 2010(K) -------------------------- PETITIONER:- ------------------ KERALA STATE ELECTRICITY BOARD, VYDYUTHI BHAVANAM, PATTOM, THIRUVANANTHAPURAM-695004, REP. BY ITS SECRETARY, MR.B.MOHANAN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH SRI.KURYAN THOMAS RESPONDENTS:- --------------------- 1. UNION OF INDIA, REP. BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110004. 2. COMMISSIONER OF INCOME TAX(APPEALS)-I, AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 4. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695003. ADDL.5. THE INCOME TAX APPELLATE TRIBUNAL, IST FLOOW, (BLOCK C-I, & C-II), KENDRIYA BHAVAN, OPP.CSEZ, KAKKANAD, KOCHI : 682 037. ( IMPLEADED AS PER ORDER IN IA.NO.239/2011 DTD.6.1.2011) BY SC SRI.JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.33707 of 2010-K. = = = = = = = = = = = = Dated this the 7th January, 2011. J U D G M E N T This writ petition is filed aggrieved by recovery steps initiated for realising amounts covered under Ext.P5 order of assessment. According to the petitioner, the demand was raised even before expiry of the appeal period. The petitioner had produced Exts.P7 and P8 which are copies of the appeal and the stay petition filed against Ext.P5 order, before the additional 5th respondent. 2. Since the petitioner had already resorted to the statutory remedy of appeal against the assessment in question, and since the matter is now pending consideration and disposal before that authority, I am of the view that the writ petition can be disposed of directing the Addl.5th respondent to have an early consideration of the matter. 3. Accordingly, the writ petition is disposed of WP(C).No.33707 of 2010-K. 2 directing the Addl.5th respondent to consider and pass orders on Ext.P8 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the Addl.5th respondent as directed above, recovery of amounts covered under Ext.P5 order of assessment, which is demanded through Ext.P6, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the addl.5th respondent for compliance. C.K.ABDUL REHIM, (Judge) Kvs/-