IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH DECEMBER 2009 / 16TH AGRAHAYANA 1931 WP(C).No. 35177 of 2009(N) -------------------------- PETITIONER(S): --------------- M/S.PROFILE ENTERPRISES PVT.LTD., KALLAI ROAD, CALICUT, REP.BY ITS MANAGING DIRECTOR MR.MOHAMMED ASLAM. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. ASST.COMMISSIONER, SPECIAL CIRCLE I, DEPT. OF COMMERCIAL TAXES, KOZHIKODE. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 4. SALES TAX OFFICER (RECOVERY), O/O DY.COMMISSIONER, COMMERCIAL TAXES DEPTARTMENT, KOZHIKODE. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM,J. -------------------------------------------- WP(C).No. 35177 of 2009 --------------------------------------------- Dated this the 7th day of December, 2009. JUDGMENT 1. Since statutory appeal as per Ext.P3, filed against Ext.P1 assessment completed with respect to the year 2005-06 is pending consideration and disposal before the appellate authority, the 3rd respondent, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Accordingly, the 3rd respondent is directed to consider and pass orders on Ext.P4 stay petition filed along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . 3. Respondents are directed to keep in abeyance realisation of amounts covered under Ext.P1, which is initiated pursuant to Ext.P5 demand notice, till orders are passed by the 3rd respondent as directed above. 4. The 3rd respondent is also directed to take effective steps thereafter for an early disposal of the appeal . pmn/ C.K.ABDUL REHIM, JUDGE 2