IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH MARCH 2011 / 25TH PHALGUNA 1932 WP(C).No. 8183 of 2011(W) ---------------------- PETITIONER : --------------------- P.N.SURESH, THRIPTHI MARBLES, MUNDAKAL, PALA 686 574. BY ADVS. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETART (TAXES), GOVT. SECRETARIATE THIRUVANANTHAPURAM 695 001. 2. COMMERCIAL TAX OFFICER, PALA, KOTTAYAM DISTRICT, PIN 686 575. 3. DY.COMMISSIONER OF (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PERUMANUR, ERNAKULAM 682 015. 4. DY. TAHSILDAR, REVENUE RECOVERY PALA, PIN 686 575. R1 TO R4 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 8183 of 2011(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF ASSESSMENT ORDER DT. 25-06-2010. EXT.P2 : COPY OF THE APPEAL MEMORANDUM DT. 07-08-2010 FILED BEFORE 3RD RESPONDENT. EXT.P3 : COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DT. 20-12-2010. EXT.P4 : COPY OF THE I.A. FOR STAY DT. 07-08-2010 FILED BEFORE THE 3RD RESPONDENT. EXT.P5 : RECOVERY NOTICE DATED 04-03-11 OF THE DY. TAHSILDAR (RR), PALA (4TH RESPONDENT). RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.8183 of 2011 ---------------------------------------- Dated this the 16th day of March, 2011. J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the second respondent, as per Ext.P2. Ext.P4 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 second 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.P5 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 second respondent 2 W.P(C) No.8183 of 2011 to consider and pass orders on Ext.P4 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. 4. Till such time orders are passed by the second respondent as directed above, recovery steps now initiated pursuant to Ext.P5 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ami/