IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH JUNE 2011 / 24TH JYAISHTA 1933 WP(C).No. 15820 of 2011(B) -------------------------- PETITIONER(S): --------------- GUNNEBO INDIA LIMITED, ZAINA BUILDING, WEST HILL, KOZHIKODE, REPRESENTED BY ITS REGIONAL ACCOUNTS MANAGER (SOUTH) O.K.BALAMURALIKRISHNAN. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM, PIN - 695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE, PIN - 673 020. 3. THE ASSISTANT COMMISSIONER - I, SPECIAL CIRCLE I, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE, PIN - 673 020. 4. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE - 6. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15820 of 2011(B) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER DTD.27.4.2010 EXT.P2: COOPY OF THE APPEAL DTD.19.5.2011 EXT.P3: COOPY OF THE STAY PETITION DTD.19.5.2011 EXT.P4: COPY OF THE REVENUE RECOVERY NOTICE DTD.8.6.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE AB C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.15820 of 2011-B ---------------------------------------- Dated this the 14th day of June, 2011. J U D G M E N T Against Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd 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 2nd 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 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 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along W.P(C) No.15820 of 2011-B 2 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 2nd respondent as directed above, the 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 2nd respondent. C.K.ABDUL REHIM JUDGE ab