IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND MARCH 2011 / 1ST CHAITHRA 1933 WP(C).No. 8876 of 2011(H) ------------------------------------- PETITIONER: ------------------- C.SATHYAN, PROPRIETOR, M/S.SUPER BAKERS, THEVARA, COCHIN-682 015. BY ADVS. SRI.C.A.SADASIVAN, SRI.JOY P.JOSE, SRI.SOJAN MATHEW, SRI.C.V.SASI. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT.SECRETARIATE, THIRUVANANTHAPURAM-695 001. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, IVTH CIRCLE, OLD RLY.STATION ROAD, ERNAKULAM-682 018. 3. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM-682 015. 4. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD. PIN-682 030. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 8876 of 2011 --------------------------------- Dated this the 22nd day of March, 2011 JUDGMENT Against Ext.P1 order of assessment , the petitioner has filed Ext.P2 appeal before the 3rd respondent. Ext.P3 is the stay petition filed along with the appeal. It is submitted that appeal was heard on 11.1.2011, as evident from Ext.P4 posting notice, and the 3rd respondent had reserved the matter for pronouncing orders. Meanwhile recovery steps were initiated on the basis of Ext.P5 notice. Hence the petitioner seeks direction to keep in abeyance the recovery steps, till orders are pronounced on the appeal. 2. Considering the submission that the appeal was fully heard on 11.1.2011 and no further hearing is required, I am of the view that, the writ petition can be disposed of directing the 3rd respondent to pass orders on Ext.P2 appeal and till then to restrain the recovery steps. 3. Therefore the writ petition is disposed of directing the 3rd respondent to dispose of Ext.P2 appeal by passing orders thereon WP(C) .8876/2011 2 on the basis of hearing already conducted on 11.1.2011, as early as possible, at any rate within a period of three weeks from the date of receipt of a copy of this judgment. 4. Till such time the appeal is disposed of, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5, shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .8876/2011 3