IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 11TH FEBRUARY 2011 / 22ND MAGHA 1932 WP(C).No. 4528 of 2011(M) ------------------------- PETITIONER: ------------------- M/S.ATTINKARA ELECTRONICS DIVISION, FATHIMA TOWER, CROSS JUNCTION, THIRUVALLA, REPRESENTED BY ITS PARTNER S.NOUSHAD. BY ADVS. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, PATHANAMTHITTA:690688 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM:690001 3. THE DEPUTY TAHSILDAR (RR), ADOOR, PATHANAMTHITTA DISTRICT:690688 R1 TO R3 BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Jkk C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 4528 of 2011 --------------------------------- Dated this the 11th day of February, 2011 JUDGMENT Aggrieved by Ext.P1 order of penalty the petitioner had preferred Ext.P2 appeal before the 2nd respondent. Ext.P3 is the stay petition filed along with the appeal. During pendency of the appeal, recovery steps has now been initiated on the basis of Exts.P4 and P5 notices. Hence the petitioner seeks an early disposal of the appeal and till then to restrain the recovery steps. 2. Considering pendency of the matter before the appellate authority, I am of the view that, the writ petition can be disposed of on issuing necessary directions to that authority. 3. The 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition 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 issued by the 2nd respondent as WP(C). 4528/2011 2 directed above, recovery of the amounts covered under Ext.P1 order of penalty which is now initiated on the basis of Exts. P4 and P5 notices, shall be kept in abeyance. 5. However it is made that there is no stay granted with respect to recovery of amounts covered under Exts.P4 and P5, pertaining to the year 2005-06. If the petitioner is remitting such amounts, the same shall be accepted despite the stay granted with respect to the amounts pertaining to the year 2009- 10. 6. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C). 4528/2011 3