IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 5TH JANUARY 2011 / 15TH POUSHA 1932 WP(C).No. 240 of 2011(D) -------------------------------------- PETITIONER(S): ------------------------- M/S. ELECTRO WORLD, OTTAPALAM, REPRESENTED BY ITS MANAGING PARTNER, ABU NAZAR. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT. K.HYMAVATHY. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, OTTAPALAM - 678 069. 2. APPELLATE ASSISTANT COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD-678 001. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.240 of 2011 ------------------------------------------- Dated this the 5th day of January, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 & P2 orders of assessments completed for the years 2008-'09 and 2009-'10, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Ext.P3 & P4. Ext.P5 & P6 are the stay petitions filed along with the appeals. It is submitted that the appeals as well as the stay petitions 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 issuing Ext.P7 & P8 demand notices under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeals, I am of the view that, the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P5 & P6 stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, W.P.(C).240/11 -2- 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 amounts covered under Ext.P1 & Ext.P2, which is now initiated pursuant to Ext.P7 & P8 notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb