IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH FEBRUARY 2011 / 18TH MAGHA 1932 WP(C).No. 3792 of 2011(Y) ------------------------------------- PETITIONER(S): ----------------------- M/S.CHERAI BEACH RESORTS, BEACH ROAD, VYPIN ISLAND,IX/633A,CHERAI. BY ADV. SMT.T.RADHAMANY RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER,(LT),OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY.PIN- 682 002 2. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM.PIN- 682 015 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,MATTANCHERRY.PIN- 682 002 R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3792 of 2011 --------------------------------- Dated this the 7th day of February, 2011 JUDGMENT Against Exts.P6,P7 and P8 orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P9,P10 and P11. Along with the appeals the petitioner had filed stay petitions as evidenced from Exts.P15, P16 and P17. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps of recovery has now been initiated, on the basis of Ext.P18 notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the WP(C) .3792/2011 2 2nd respondent to consider and pass orders on Exts.P15,P16 and P17 stay petitions filed along with the appeals, 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, recovery of the amounts covered under Exts.P6,P7 and P8, which is now initiated on the basis of Ext.P18 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .3792/2011 3