IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH MARCH 2011 / 9TH CHAITHRA 1933 WP(C).No. 9914 of 2011(L) ------------------------------------- PETITIONER(S): ---------------------- SWAPNA SHAREEF, 'OLIEVE', MIG-71, GANDHI NAGAR, KADAVANTHRA, COCHIN-20. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-II, DEPARTMENT OF COMMERCIAL TAXES, THRIPUNITHURA, COCHIN. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN-15. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, COCHIN-30. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9914 of 2011 ---------------------------------------- Dated this the 30th day of March, 2011. J U D G M E N T Against Exts.P1 and P2 orders of assessment, the petitioner had preferred statutory appeals before the second respondent, as per Exts.P3 and P4. Exts.P5 and P6 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 second 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 Ext.P7 notice. 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 2 W.P(C) No.9914 of 2011 writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P5 and P6 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 second respondent as directed above, recovery steps now initiated pursuant to Ext.P7 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ami/