IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH FEBRUARY 2011 / 21ST MAGHA 1932 WP(C).No. 4295 of 2011(J) -------------------------------------- PETITIONER(S): -------------------------- GOVINDANKUTTY, PROPRIETOR, PANCO LUBES, CIVIL STATION, KOZHIKODE. BY ADV. SRI.R.RAMADAS RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-II, KOZHIKODE-673 001. 4. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-6. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 4295 of 2011 --------------------------------- Dated this the 10th day of February, 2011 JUDGMENT Against Exts.P1 and P2 orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P3 and P4. Along with the appeals the petitioner had filed stay petitions as evidenced from Exts.P5 and P6. It is submitted that the appeal as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated, on the basis of Ext.P7 notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P5 and P6 WP(C) .4295/2011 2 stay petitions filed along with the appeals, 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 . 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Exts.P1 and P2, which is now initiated on the basis of Ext.P7 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .4295/2011 3