IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH DECEMBER 2009 / 17TH AGRAHAYANA 1931 WP(C).No. 35323 of 2009(I) ------------------------------------- PETITIONER: ------------------- A.P.UMMER, M/S. CLASSIS MARBLES, PAYYANNUR. BY ADVS. MR.C.A.SADASIVAN, MR.S.ABU BAKER KUNJU, MR.JOY P.JOSE, MR.K.N.KRISHNAN NAMPOOTHIRI, MR.SOJAN MATHEW. RESPONDENTS: ------------------------ 1. THE SECRETARY (TAXES), GOVT. SECRETARIATE, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER, PAYYANNUR. 3. DY. COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE. 4. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KANNUR. R1 TO R4 BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35323 OF 2009 ------------------------------ Dated this the 8th day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal filed against Ext.P1 assessment, with respect to the year 2007-08, is pending consideration and disposal before the statutory appellate authority (3rd respondent), I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 3rd respondent is directed to 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. 3. The respondents are restrained from proceeding with further steps for realisation of the amounts covered under Ext.P1, which is initiated pursuant to Ext.P4 notice, till the 2nd respondent passes orders as directed above. 4. The 3rd respondent is also directed to take steps for an early disposal of the appeal, thereafter. C.K.ABDUL REHIM, JUDGE. okb