IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 18TH NOVEMBER 2009 / 27TH KARTHIKA 1931 WP(C).No. 33038 of 2009(Y) ------------------------------- PETITIONER: -------------- A.BALU S/O. AYYAPPAN, K.R.BAKERY, AISWARYA ARCADE, MANARKKAD, PALAKKAD. BY ADV. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENT(S): ------------------- 1. THE DEPUTY COMMISSIONR (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 2. COMMERCIAL TAX OFFICER-I, MANNARKKAD, PALAKKAD DISTRICT. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. --------------------------------------------------- W.P.(C) No. 33038 OF 2009 ---------------------------------------------------- Dated this the 18th day of November, 2009 JUDGMENT 1.Since Ext.P3 statutory appeal filed against Ext.P1 assessment is pending consideration and disposal before the first respondent appellate authority, I am of the opinion that the writ petition can be disposed of on issuing directions to that authority. 2. The first 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 one month from the date of receipt of a copy of this Judgment. 3. The respondents are directed to keep in abeyance all steps of recovery for realization of the amounts covered under Ext.P1, which is now initiated through Ext.P5 notice, W.P.(C).NO.33038/2009 2 till orders are passed by the first respondent as directed above. 4. The first respondent is also directed to take necessary steps for an early disposal of the appeal itself. C.K.ABDUL REHIM, JUDGE ss/