IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 2ND NOVEMBER 2010 / 11TH KARTHIKA 1932 WP(C).No. 33265 of 2010(G) -------------------------------------- PETITIONER: ------------------- M/S.FALCON TYRES LTD., DESHABHIMANI ROAD, FRIENDS ROAD, LANE NO.4, KALOOR, KOCHI – 17, REPRESENTED BY ITS AUTHORISED SIGNATORY K.BHARATHAN. BY ADVS. SRI.V.P.SUKUMAR, SRI.BEJOY CHERIYAN. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM - 682 011. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 011. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM - 682 011. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 33265 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 2nd day of November, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. The petitioner also filed Ext.P4 application seeking early hearing of the appeal. It is submitted that the appeal and the stay petition are pending consideration before the appellate authority. Grievance of the petitioner is that, without considering pendency of the appeal and the petition for stay, recovery steps has been initiated on the basis of Ext.P5 notice issued under the provisions of the Kerala Revenue Recovery Act. 2. Considering the pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing that authority to have an expeditious consideration of the matter. 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 W.P.(C) No. 33265/2010 2 stay petition, 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 the orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P5, shall shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C. K. ABDUL REHIM, JUDGE. mn.