IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JULY 2011 / 10TH ASHADHA 1933 WP(C).No. 17635 of 2011(D) ------------------ PETITIONER : -------------------- K.SATHEESH, PROPRIETOR, HEAVEN MOTORS, PERUMPADAPPU, MALAPPURAM DISTRICT. BY ADVS. SRI. E.P. GOVINDAN SMT.G.DEEPA RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, PONNANI-679577. 2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015. 3. THE DEPUTY TAHSILDAR (RR), PONNANI - PIN-679577. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. R1 TO R4 BY GOVT. PLEADER SRI. V.K SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 17635 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXT.P-1 : COPY OF RECOVERY NOTICE IN FORM-1 AND FORM-10 DATED 10/06/2011 ISSUED BY THE THIRD RESPONDENT. EXT.P-2 : COPY OF RECOVERY NOTICE IN FORM-1 AND FORM-10 DATED 18/06/2011 ISSUED BY THE THIRD RESPONDENT. EXT.P-3 : COPY OF REVISED ASSESSMENT ORDER DATED 23/12/2010 PASSED BY THE FIRST RESPONDENT, FOR THE YEAR 2008-09. EXT.P-4 : COPY OF REVISED ASSESSMENT ORDER DATED 23/12/2010 PASSED BY THE FIRST RESPONDENT, FOR THE YEAR 2009-10. EXT.P-5 : COPY OF APPEAL MEMORANDUM DATED 13/1/2011 (FILED ON 20/1/2011) FILED BEFORE THE SECOND RESPONDENT, FOR YEAR 2008-09. EXT.P-6 : COPY OF APPEAL MEMORANDUM DATED 13/1/2011 (FILED ON 20/1/2011) FILED BEFORE THE SECOND RESPONDENT, FOR YEAR 2009-10. EXT.P-7 : COPY OF STAY PETITION DATED 13/1/2011 (FILED ON 20/1/2011) FILED BEFORE THE SECOND RESPONDENT, FOR YEAR 2008-09. EXT.P-8 : COPY OF STAY PETITION DATED 13/1/2011 (FILED ON 20/1/2011) FILED BEFORE THE SECOND RESPONDENT, FOR YEAR 2009-10. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A . TO JUDGE Mn C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17635 of 2011 ---------------------------------------- Dated this the 1st day of July, 2011. J U D G M E N T Against Exts.P3 and P4 revised orders of assessment, the petitioner had preferred statutory appeals before the second respondent, as per Exts.P5 and P6. Exts.P7 and P8 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Exts.P1 and P2 notices. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 2 W.P(C) No.17635 of 2011 3. Under the above mentioned circumstances, the writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P7 and P8 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 second respondent as directed above, recovery steps now initiated pursuant to Exts.P1 and P2 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/