IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 2ND DECEMBER 2009 / 11TH AGRAHAYANA 1931 WP(C).No. 34640 of 2009(Y) -------------------------- PETITIONER(S): --------------- FRANCIS.C.A, PROPRIETOR, M/S. 3S & F TRADE LINKS, CHEMMANNUR HOUSE, KANIYAMPAL ROD, KANIPAYOOR VIA, THRISSUR DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER -II, FIRST CIRLCE, DEPARTMENT OF COMMERCIAL TAXES, KALAMASSERY. 2. THE DEPUTY COMMISSIONER (APPEALS)< DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR (RR), THALAPPILLY TALUK OFFICE, THRISSUR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34640 OF 2009 ------------------------------ Dated this the 2nd day of December, 2009 J U D G M E N T ---------------------- 1. Since statutory appeal filed against Ext.P1 order of assessment, as evidenced from Ext.P2, is pending consideration and disposal before the appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Accordingly the 2nd respondent is directed to consider and pass orders on Ext.P4 stay application 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. 3. The respondents are directed to keep recovery of amounts covered under Ext.P1 order of assessment, which is now initiated pursuant to Ext.P5 notice, in abeyance till orders are passed by the 2nd respondent as directed above. 4. The 2nd respondent is also directed to dispose of the appeal at the earliest, thereafter. C.K.ABDUL REHIM, JUDGE. okb