IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD FEBRUARY 2010 / 14TH MAGHA 1931 WP(C).No. 3427 of 2010(C) ------------------------------------- PETITIONER: ------------------- M/S. NENMONY AGRO MILLS (P) LTD., ALUVA, ERNAKULAM DISTRICT, REPRESENTED BY ITS DIRECTOR, M.K.SAINUDEEN MOOPPAN. BY ADVS. MR.V.P.SUKUMAR, MR.KURYAN THOMAS. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER-II, ALUVA. 2. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 3. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM. 4. THE DEPUTY TAHSILDAR (RR), ALUVA. R1 TO R4 BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 3427 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 3rd February, 2010 JUDGMENT Challenging Ext.P2 order, the petitioner has preferred Ext.P3 appeal before the 3rd respondent, along with Ext.P4 petition for early hearing and Ext.P5 petition for stay. The grievance of the petitioner is that, even though the appellate authority has posted the appeal for final hearing on 15-2-2010, the 4th respondent is much after the petitioner with coercive steps, as borne by Exts.P7 and P8, which are sought to be interfered with by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, this Court finds that the appeal filed by the petitioner could be directed to be considered and finalized immediately, keeping the recovery proceedings in abeyance till such time; on condition that the petitioner deposits a sum of Rs.10 lakhs within two weeks from today. On satisfying the said requirement, the 3rd respondent shall consider and finalize Ext.P3 appeal in accordance with law, after giving an opportunity of hearing to the petitioner as expeditiously W.P.(C) No. 3427/2010 2 as possible, at any rate within one month from the date of receipt of a copy of this judgment. Subject to the above, all further recovery proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON, JUDGE mn.