IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 23RD NOVEMBER 2010 / 2ND AGRAHAYANA 1932 WP(C).No. 35102 of 2010(K) --------------------------------------- PETITIONER: ------------------- M/S.KEYSTONE APPLIANCES (P) LTD., 32/2271, BHANU MANDIR, P.J.ANTONY ROAD, PALARIVATTOM, COCHIN-25, REPRESENTED BY ITS ACCOUNTS OFFICER MR.ANIL KUMAR.K.R. BY ADV. SMT.K.LATHA. RESPONDENTS: ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM – 695 001. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM – 682 016. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX, ERNAKULAM- 682 016. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.35102 of 2010 ------------------------------------------- Dated this the 23rd day of November, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1A, P1B and P1C orders of assessments issued with respect to the years 2006-'07, 2007-'08 and 2008-'09, the petitioner had preferred statutory appeals before the 2nd respondent as per Ext.P2A, P2B and P2C. Along with the appeals the petitioner had also filed Ext.P3A, P3B and P3C stay petitions. It is stated that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals recovery steps has now been initiated on issuing Ext.P4A, P4B and P4C demand notices. 2. Heard learned Government Pleader appearing on behalf of the respondents. Considering pendency of the appeals before the statutory appellate authority, I W.P.(C).35102/10-K -2- am of the view that the writ petition can be disposed of directing that authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P3A, P3B and P3C stay petitions 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 2nd respondent as directed above, recovery of amounts covered under Ext.P1A, P1B and P1C, which is now initiated on the basis of Ext.P4A, P4B and P4C notices, 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