IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 WP(C).No. 27322 of 2009(I) -------------------------- PETITIONER: --------------- K.PRASAD, SREE KRISHNA MODERN RICE MILL, OLASSERY, PALAKKAD DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT. K. HYMAVATHY RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER (AA), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29 /09/2009, THE COURT ON THE THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27322 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of September, 2009 J U D G M E N T 1. With respect to the Ext.P1 assessment pertaining to the year 2005-06, the petitioner had preferred Ext.P2 appeal before the 2nd respondent. Along with the appeal the petitioner had filed Ext.P3 stay petition and also Ext.P4 petition seeking early hearing of the appeal. It is submitted that Ext.P2 to P4 are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that pending disposal of the appeal now steps for recovery of the amount covered under the impugned assessment has been initiated, pursuant to Ext.P5 notice issued under the Kerala Revenue Recovery Act. Hence the petitioner is seeking direction for early disposal of the appeal and to stay the steps for recovery till then. 2. Heard learned counsel for the petitioner and Government Pleader appearing for the respondents. W.P.(C)No. 27322 of 2009 -2- Having considered the facts and circumstances of the case I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to consider and dispose of the appeal as well as the stay petition. 3. Hence the 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition as early as possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of one month from the date of receipt of a copy of this judgment. The respondents are directed to keep in abeyance all further steps for realisation of the amount covered under Ext.P1 till the 2nd respondent passes orders on Ext.P3 stay petition. The 2nd respondent is further directed to take all earnest efforts to dispose of the appeal as early as possible. C.K. ABDUL REHIM JUDGE shg/