IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 WP(C).No. 533 of 2011(N) ------------------------------------- PETITIONER(S): ------------------------ MS.SONY TRADERS, THALIPARAMBA, REP.BY PROPRITRIX P.RAHMATH BY ADVS. SRI.P.RAGHUNATHAN, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFICER - III, THALIPARAMBA 670 141. 2. DEPUTY COMMISSIONR (APPEALS) KOZHIKODE - 673 006. 3. INSEPCTING ASST.COMMISSIONR, KANNUR - 670 002. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: KsS C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 533 of 2011 --------------------------------- Dated this the 7th day of January, 2011 JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps has now been initiated on the basis of Ext.P4 notice. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal before the statutory appellate authority, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along with the appeal, after affording an opportunity WP(C) .533/2011 2 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.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .533/2011 3