IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH OCTOBER 2010 / 19TH ASWINA 1932 WP(C).No. 31124 of 2010 (M) -------------------------- PETITIONER: ------------------- M/S.N.V.CHETTIAR, 7/773, S.M.STREET, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER SRI.V.THYAGARAJAN. BY ADVS. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENTS: --------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, KOZHIKODE – 673001. 2. THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE – 673001.– 673001. 3. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE – 673001. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES). THIRUVANANTHAPURAM – 673001. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------- W.P(C) No. 31124 of 2010-M ---------------------------- Dated this the 11th day of October, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment, the petitioner had preferred Ext.P2 appeal before the second respondent. Along with the appeal, Ext.P3 stay petition was also filed. Grievance of the petitioner is that without considering pendency of the appeal, steps for recovery of the amounts has now been initiated as per Ext.P4 notice. Hence the petitioner seeks interference of this Court to restrain the recovery till the disposal of the appeal. 2. Heard learned Government Pleader appearing for the respondents. Considering pendnecy of the statutory appeal before the second respondent, I am of the view that the writ petition can be disposed of directing an expeditious disposal of the matter by that authority. 3. In the result, the writ petition is disposed of directing the second respondent 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 one month from the date of W.P(C) No. 31124 of 2010-M 2 receipt of a copy of this judgment. 4. Till such time orders are passed on the stay petition as directed above, further steps of recovery pursuant to Ext.P4 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab