IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 5TH OCTOBER 2010 / 13TH ASWINA 1932 WP(C).No. 30571 of 2010 (V) -------------------------- PETITIONER: ------------------ HOTEL ASILIYA REGENCY,NAVAIKULAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER SMT.K.LEELA. BY ADVS. SRI.ANIL D. NAIR SRI.NIVEDITA A.KAMATH VS RESPONDENTS: --------------------- 1. THE COMMERCIAL TAX OFFICER ATTINGAL,THIRUVANANTHAPURAM 695101. 2. THE SALE TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM 695101. 3. DEPUTY TAHASILDAR, MAVELIKKARA 695101.. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM, BY GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 30571 OF 2010 ----------------------------------- Dated this the 5th day of October, 2010 JUDGMENT Aggrieved by Exts. P1 to P4 orders of assessments, the petitioner had approached the first appellate authority. Exts.P5 to P8 are the orders passed by the first appellate authority modifying the assessments. Aggrieved by Exts.P5 to P8, the petitioner had preferred second appeals before the 2nd respondent Tribunal, as per Exts.P9 to P12. Stay petitions were also filed along with appeals, as per Exts.P13 to P16. Grievance of the petitioner is that without considering pendency of the second appeals before the Tribunal, recovery steps are now being pursued on issuing notice under Ext.P17. 2. Heard, learned Government Pleader appearing for the respondents. Considering pendency of appeals and stay petitions before the statutory Tribunal, I am of the view that this Writ Petition can be disposed of on 2 WP(C) No. 305712010 issuing necessary directions to that Tribunal. 3. The 2nd respondent Tribunal is directed to consider and pass orders on Exts.P13 to P16 stay petitions after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the Tribunal as directed above, recovery of amounts covered under Exts.P1 to P4, which is now being pursued on issuing Ext.P17 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 dnc