IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 12TH JANUARY 2011 / 22ND POUSHA 1932 WP(C).No. 982 of 2011(W) ------------------------------------ PETITIONER: ------------------- KATRALA PRODUCTS(P)LTD,G 261,2ND FLOOR, MAIN AVENUE,PANAMPILLY NAGAR,ERNAKULAM-36, REPRESENTED BY ITS MANAGING DIRECTOR-C.P.MATTHEN. BY ADVS. SRI.K.I.MAYANKUTTY MATHER, SRI.R.JAIKRISHNA. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, ERNAKULAM, KOCHI – 682 015. 2. DEPUTY COMMISSIONER(APPEAL),OFFICE OF DEPUTY COMMISSIONER(APPEAL),COMMERCIAL TAXES, ERNAKULAM, KOCHI – 30. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM,KOCHI-30. 4. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT,SECRETARIAT, TRIVANDRUM-1. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.982 of 2011 ------------------------------------------- Dated this the 12th day of January, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. Ext.P2(a) is the stay petition filed along with the appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated, on issuing Ext.P3 demand notice under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeal, 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.P2(a) 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. W.P.(C).982/11 -2- 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 now initiated pursuant to Ext.P3 notice 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