IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 30TH NOVEMBER 2010 / 9TH AGRAHAYANA 1932 WP(C).No. 35628 of 2010(C) -------------------------- PETITIONER: ------------------ M/S. & A FOUNDATIONS PVT.LTD., 33/1344 C, KALASRISHTY JUNCTION, VENNALA P.O., KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.V.J.JOSEPH. BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITHA A.KAMATH RESPONDENTS: ---------------------- 1. THE ASSISTANT COMMISSIONER (WC & LT) OFFICE OF THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM. GOVT.PLEADER SRI.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = = WP(C).No.35628 of 2010-C. = = = = = = = = = = = = = = Dated this the 30th day of November, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed with respect to the year 2005-'06, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. The petitioner had also filed a petition seeking interim stay, along with the appeal, as evidenced by Ext.P3. It is stated that the appeal and the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps has now been initiated, on issuing Ext.P4 notice under the Revenue Recovery Act. 2. Considering pendency of the appeal before the statutory authority, I am of the view that the writ petition can be disposed of directing that authority to have an early consideration of the matter. WP(C).No.35628/2010-C. 2 3. Accordingly, the writ petition is disposed of directing the 2nd 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 receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which was initiated pursuant to Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-