IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH MARCH 2011 / 9TH CHAITHRA 1933 WP(C).No. 9943 of 2011(P) ------------------------- PETITIONER(S): --------------- M/S.BEST IT INDIA PVT.LTD., THOUDAYIL LANE, PANAMPILLY NAGAR, ERNAKULAM REPRESENTED BY ITS AUTHORIZED SIGNATORY. BY ADV. SRI.AUGUSTINE JOSEPH SRI.J.JULIUS SMITH SRI.K.S.ROCKEY RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER, APPEALS, COMMERCIAL TAXES, ERNAKULAM - 682 013. 2. THE ASSISTANT COMMISSIONER, ASSESSMENT, SPECIAL CIRCLE-2, COMMERCIAL TAXES, ERNAKULAM- 682 013. 3. THE COMMERCIAL TAX OFFICER (REVENUE RECOVERY), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, KOCHI-30. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9943 of 2011(P) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER AND DEMAND DTD.15.7.2010 EXT.P2: COPY OF THE APPEAL FILED BY THE PETITIONER DTD.3.1.2011 EXT.P3: COPY OF THE STAY PETITION DTD.3.1.2011 EXT.P4: COPY OF THE NOTICE DTD.18.3.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE ab C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9943 of 2011 ---------------------------------------- Dated this the 30th day of March, 2011. J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the first respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the first respondent. Grievance of the petitioner is that, without taking note of pendency of the appeal, coercive steps of recovery has now been pursued on issuing Ext.P4 notice. 2. Heard ; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal and the stay petition, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the first respondent to 2 W.P(C) No.9943 of 2011 consider and pass orders on Ext.P3 stay petition filed along with the appeal, 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 first respondent as directed above, recovery steps now initiated pursuant to Ext.P4 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the first respondent. C.K.ABDUL REHIM JUDGE ami/