IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD SEPTEMBER 2010 / 1ST ASWINA 1932 WP(C).No. 29200 of 2010(Y) ------------------------------------- PETITIONER(S): ----------------------- M/S.BHIMA TRADERS, NILAMBUR, REPRESENTED BY ITS PROPRIETOR, N.K.GAYATHRI. BY ADVS. SRI.A.V.MURALIDHARAN SRI.C.AJITH KUMAR RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM 2. THE SALES TAX OFFICER, NILAMBUR. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MANJERI. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 29200 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 23rd day of September, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner had filed statutory appeal before the 3rd respondent, as evidenced by Ext.P2. Along with the appeal, the petitioner had filed Ext.P3 application seeking stay of collection of the tax amount in dispute. Grievance of the petitioner is that, without considering the pendency of the appeal and the petition for stay, recovery proceedings has now been pursued on issuing Ext.P4 notice. Hence, interference of this Court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Heard learned Government Pleader appearing for the respondents. Considering the facts and circumstances, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the Appellate Authority. 3. In the result, the writ petition is disposed of W.P.(C) No. 29200/2010 2 directing the 3rd 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 a period of one month from the date of receipt of a copy of this judgment. 4. Till orders are passed by the 3rd respondent as directed above, realization of amount covered under Ext.P1, which is now sought to be recovered under Ext.P4 , shall be kept in abeyance. The petitioner will produce a copy of this judgment before the appellate authority. C. K. ABDUL REHIM, JUDGE. mn.