IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 24TH MAY 2011 / 3RD JYAISHTA 1933 WP(C).No. 13811 of 2011(B) --------------------------------------- PETITIONER: ------------------- M/S.KADAKKAL EDUCATION TRUST, KADAKKAL VILLAGE, PULIPPARA P.O, KADAKKAL , KOLLAM- 695 136,REP.BY ITS MANAGING TRUSTEE SHRI.MOHAMMED RASHEED. BY ADVS. SRI.T.M.SREEDHARAN, SMT.C.K.SHERIN, SRI.V.P.NARAYANAN. RESPONDENTS: ------------------------ 1. THE INCOME TAX OFFICER, WARD NO.1, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AYYAKKAR BHAVAN,THIRUVANANTHAPURAM. 3. THE COMMISSIONER OF INCOME TAX, AYYAKKAR BHAVAN, THIRUVANANTHAPURAM. BY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.13811 of 2011 ------------------------------------------- Dated this the 24th day of May, 2011 J U D G M E N T ---------------------- Against Ext.P1 order of assessment finalised with respect to the year 2008-'09, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P3. Ext.P3(a) is the petition seeking stay, filed along with the appeal before the 2nd respondent. According to the petitioner, the appeal as well as the accompanying application is pending consideration and disposal before the 2nd respondent. Apprehension of the petitioner is that the respondents may take coercive steps for recovery, without considering pendency of the appeal. Hence interference of this court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate authority is in seizin of the matter, I am not proposing to enter upon any adjudication regarding merits of the impugned assessment. I am of the view that interest of justice will be served if a direction is issued to the 2nd respondent to expedite the matter. W.P.(C).13811/11 -2- 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass appropriate orders on Ext.P3(a) 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. 4. Till such time orders are issued by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 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