IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 WP(C).No. 26969 of 2010(U) -------------------------- PETITIONER(S): --------------- P.KUNHALASSAN,KUNHIPPA CHICKEN STALL, KOTTAKKAL,MALAPPURAM. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER(KVAT),SPECIAL CIRCLE,COMMERCIAL TAXES,MALAPPURAM-676 505. 2. DEPUTY COMMISSIONER(APPEALS),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,MALAPPURAM AT MANJERI-676 121. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------- W.P(C) No. 26969 of 2010-U ---------------------------- Dated this the 31st day of August, 2010. J U D G M E N T The petitioner had approached the second respondent in a statutory appeal, as evident from Ext.P2, challenging Ext.P1 order of assessment finalized with respect to the year 2007-08. Along with the appeal, he has also filed Ext.P3 stay petition accompanied by another petition seeking early hearing of the matter (Ext.P4). 2. Grievance of the petitioner is that before consideration of the appeal and the accompanying applications by the appellate authority, steps for recovery has now been proceeded against, on issuing Ext.P5 notice. Hence the petitioner seeks directions to keep in abeyance the recovery steps till the appeal is considered. 3. Heard the learned Government Pleader appearing for the respondents. In the facts and circumstances, I am of the opinion that the writ petition can be disposed of directing the appellate authority to consider the matter on an early basis. 4. In the result, the second respondent is directed to W.P(C) No. 26969 of 2010-U 2 consider and pass orders on Ext.P3 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. Till such time, the recovery steps initiated pursuant to Ext.P5 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ab W.P(C) No. 26969 of 2010-U 3