IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH DECEMBER 2009 / 13TH AGRAHAYANA 1931 WP(C).No. 35049 of 2009(A) --------------------------------------- PETITIONER(S): ----------------------- M/S.GUPTAS BUSINESS CORPORATION, T.A. BEERANKUNJU ROAD, KOCHI-18, REP. BY ITS PARTNER, MANOJ GUPTA. BY ADV. MR.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY, MR.T.G.ABHILASH. RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER-III, FIRST CIRCLE, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, ERNAKULAM. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.35049 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of December, 2009 J U D G M E N T 1. Since Ext.P2 statutory filed against Ext.P1 order of assessment completed for the year 2008-09, is pending consideration and disposal before the appellate authority, I am of the opinion that the writ petition can be disposed of issuing necessary directions to that authority. 2. Accordingly, the 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition filed along with the appeal, 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. 3. The respondents are directed to keep steps for realisation of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P5 notice, in abeyance till orders W.P.(C)No.35049 of 2009 -2- are passed by the 2nd respondent as directed above. 4. The 2nd respondent is also directed to take steps to dispose of the appeal at the earliest, thereafter. C.K. ABDUL REHIM JUDGE shg/