IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 23RD NOVEMBER 2010 / 2ND AGRAHAYANA 1932 WP(C).No. 35048 of 2010(E) -------------------------- PETITIONER: ------------------- M/S. J & B CONSTRUCTIONS, KUTTOOR, THIRUVALLA, REPRESENTED BY K.A. ABRAHAM, MANAGING PARTNER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: -------------------- 1. THE COMMERCIAL TAX OFFICER (WC & LT) COMMERCIAL TAXES, PATHANAMTHITTA-689645. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691001. 3. THE BRANCH MANAGER, FEDERAL BANK, THIRUVALLA-689645. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 35048 of 2010 --------------------------------- Dated this the 23rd day of November, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3, as well as a petition for early hearing as per Ext.P4. It is submitted that the appeal and the accompanying applications are pending consideration before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps has now been initiated on the basis of Ext.P5 notice, issued by the 1st respondent to freeze the operations in the bank account held by the petitioner. Therefore the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. WP(C).35048/2010 2 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along with 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 . 4. Till such time orders are passed by the 2nd respondent, recovery of the amount covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. Needless to say that the petitioner shall be permitted to operate the Bank Account despite Ext.P1 notice, till such time. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).35048/2010 3