IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 29TH OCTOBER 2009 / 7TH KARTHIKA 1931 WP(C).No. 30635 of 2009(Y) -------------------------- PETITIONER(S): --------------- SMT. ELSAMMA FELIX, PROPRIETRIX, M/S.KOTTACHERRY TRADING COMPANY, P.O. AMBALATHARA,KANHANGAD. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE ADDL.SALES TAX OFFICER, HOSDURG, KANHANGAD. 2. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KASARAGOD. 3 THE ASSISTANT SECRETARY, THE AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. 4. THE SPECIAL DEPUTY TAHSILDAR (RR), HOSDURG, KANHANGAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30635 OF 2009 ------------------------------ Dated this the 29th day of October, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 and P2 assessments pertaining to the years 1999-2000 and 2000-2001, second appeals are pending before the 3rd respondent Tribunal as evidenced by Exts.P5 and P6. The appeals were filed along with petitions seeking condonation of delay as evidenced by Ext.P5(b) and P6(b), which were already allowed through a common order, Ext.P7. It is further stated that the stay petitions filed along with the appeals as per Ext.P5(a) and P6(a) stands posted for consideration before the 3rd respondent Tribunal on 4.11.2009. Grievance of the petitioner is that recovery steps are now being initiated for realisation of amounts covered under Ext.P1 and P2 pursuant to issuance of Ext.P8 and P9 notices under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking direction for early disposal of the appeals and till then to keep in abeyance the recovery steps. 2. Heard counsel for the petitioner and Government Pleader for the respondents. Having considered facts and circumstances of the case I am of the opinion that the writ W.P.(C).30635/09-Y 2 petition can be disposed of directing the 3rd respondent Tribunal for an early disposal of the appeals and stay petitions. 3. Therefore the 3rd respondent is directed to consider and pass orders on Ext.P5(a) and P6(a) stay petitions after hearing the petitioner if possible on 4.11.2009 itself or at any rate within a period of one month thereafter. The respondents are directed to keep in abeyance further steps of recovery initiated pursuant to Ext.P8 and P9 till orders are passed on the stay petitions as directed above. The 3rd respondent Tribunal will also take effort to dispose of the appeals at the earliest. C.K.ABDUL REHIM, JUDGE. okb