IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 24TH SEPTEMBER 2010 / 2ND ASWINA 1932 WP(C).No. 29414 of 2010(B) -------------------------- PETITIONER(S): --------------- M/S.PROCESS COLOUR 41/2251, PARAMARA TEMPLE COMPOUND, KOCHI 682 018 REPRESENTED BY ITS PROPRIETRESS, MRS.SUSAMMA RAJAN BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER I CIRLCE ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM 3. THE INSPECTING ASST COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 29414 OF 2010 ------------------------------------- Dated this the 24th day of September, 2010 JUDGMENT Against Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the second respondent, as per Ext.P2. Along with the appeal a stay petition was also filed as evidenced from Ext.P2 (a). Grievance of the petitioner is that without considering pendency of appeal and stay petition before the statutory authority, coercive steps of recovery is now being pursued on issuing Ext.P3 demand notice. Hence the petitioner seeks direction to restrain the recovery steps pending disposal of the appeal. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Having considered the facts and circumstances, I am of the opinion that the Writ Petition can be disposed of on issuing directions to the appellate authority to expedite the matter. 3. The Writ Petition is accordingly disposed of directing the second respondent to consider and pass orders on Ext.P2(a) stay petition, as early as possible, after affording an opportunity of hearing to the petitioner, 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, 2 WP(C) No. 29414/2010 recovery of amounts covered under Ext.P1, which is initiated pursuant to Ext.P3 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K. ABDUL REHIM JUDGE dnc