IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 22ND OCTOBER 2009 / 30TH ASWINA 1931 WP(C).No. 29930 of 2009(I) -------------------------- PETITIONER(S): --------------- E.M.ABDUL SALAM, PROPRIETOR, CHAITHANYA GRANITES & MARBLES, BYE PASS ROAD, EDAPPALLY, COCHIN-24. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENTS: --------------- 1. THE ASST.COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, III, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI - 30. BY GOVT. PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.29930 OF 2009 ------------------------------ Dated this the 22nd day of October, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 assessment pertaining to the year 2005-06 the petitioner had filed appeal before the 2nd respondent as evidenced by Ext.P2. Along with the appeal the petitioner had filed stay petition as per Ext.P3 seeking stay of realisation of amounts in dispute, pending disposal of the appeal. It is submitted that Ext.P2 appeal and P3 petitions are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that steps have now been initiated to realise the amounts due, through Ext.P4 demand notice issued under the Revenue Recovery Act, without considering pendency of the appeal. Therefore petitioner is seeking direction for an early disposal of the appeal and for keeping in abeyance the recovery steps till then. 2. Heard learned counsel appearing for the petitioner and the Government Pleader appearing for the respondents. Having considered facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing early disposal of the appeal as well as stay petition. W.P.(C).29930/09-T 2 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. Respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P1 assessment till orders are passed by the 2nd respondent on the stay petition as directed above. 4. The 2nd respondent is also directed to take steps for an early disposal of the appeal, thereafter. C.K.ABDUL REHIM, JUDGE. okb