IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH APRIL 2011 / 21ST CHAITHRA 1933 WP(C).No. 11630 of 2011(C) --------------------------------------- PETITIONER: ------------------- M/S. THEIGH INGOTS PVT. LTD., NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR, K. ABDUL GAFOOR. BY ADVS. SRI.K.SRIKUMAR, SRI.K.MANOJ CHANDRAN RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.11630 of 2011 ---------------------------------------- Dated this the 11th day of April, 2011. J U D G M E N T Against Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the second respondent, as per Ext.P2. Ext.P3 is the stay petition and Ext.P4 is the delay condonation petition filed along with appeal. It is submitted that the appeal as well as the accompanying petitions are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, coercive steps of recovery has now been pursued. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the second respondent 2 W.P(C) No.11630 of 2011 to consider and pass orders on Ext.P4 delay condonation 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. If the delay is condoned and appeal is registered, then the second respondent shall consider and pass orders on Ext.P3 stay petition, simultaneously. 4. Till such time orders are passed by the second respondent as directed above, recovery steps now initiated for realising the amounts covered under Ext.P1, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ami/