IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST JUNE 2011 / 31ST JYAISHTA 1933 WP(C).No. 16591 of 2011(Y) -------------------------- PETITIONER: --------------- MANUEL.P.P, PROPRIETOR, M/S. MANNUEL HATCHERY, SOUTH VELLARAPILLY.P.O, SREEMOOLANAGARAM, ALUVA. BY ADVS. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. PIN - 682 018. 2. THE COMMERCIAL TAX OFFICER -II, ALUVA -683 002. 3. THE COMMERCIAL TAX INSPECTOR, REVENUE RECOVERY, OFFICE OF THE INSPECTING ASSITANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY. PIN - 682002 R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16591 of 2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE REVISED NOTICE DATED 12.1.2011 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT. EXT.P2 : COPY OF THE CHALAN' EXT.P3 : COPY OF THE ORDER DATED 17.3.2011 ISSUED BY THE 2ND RESPONDENT. EXT.P4 : COPY OF THE APPEAL DATED 23.4.2011 EXT.P4(a) : COPY OF THE STAY PETION EXT.P4(b) : COPY OF THE EARLY HEARING PETITION. EXT.P5 : COPY OF THE REVISED NOTICE DATED 7.1.2011 EXT.P6 : COPY OF THE ORDER DATED 17.03.2011 FOR THE ASSESSMENT YEAR 2006-07 ISSUED BY THE 2ND RESPONDENT EXT.P7 : COPY OF THE APPEAL DATED 23.4.2011 EXT.P7(a) : COPY OF THE STAY PETITION. EXT.P7(b) : COPY OF THE EARLY HEARING PETITION. EXT.P 8 : COPY OF THE DEMAND DATED 8.6.2011 ISSUED BY THE 3RD ` RESPONDENT. RESPONDENT'S EXHIBIT: NIL //TRUE COPY// P.A. TO JUDGE smvd C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16591 of 2011 --------------------------------- Dated this the 21st day of June, 2011 JUDGMENT Against Exts.P3 and P6 orders of assessment, the petitioner had filed appeals before the 1st respondent, as evidenced from Exts.P4 and P7. Along with the appeals, the petitioner had filed stay petitions as evidenced from Exts.P4(a) and P7(a), and early hearing petitions as evidenced from Exts.P4(b) and P7(b). It is submitted that the appeal as well as the stay petitions are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps for recovery has now been initiated on the basis of Ext.P8 notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the WP(C).16591/2011 2 1st respondent to consider and pass orders on Exts.P4(a) and P7 (a) stay petitions filed along with the appeals, 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 . 4. Till such time orders are passed by the 1st respondent as directed above, recovery of the amounts covered under Exts.P3 and P6, which is now initiated on the basis of Ext.P8 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).16591/2011 3