IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 2ND NOVEMBER 2010 / 11TH KARTHIKA 1932 WP(C).No. 33284 of 2010(I) --------------------------------------- PETITIONER(S): ------------------------ M/S.ASSOCIATED BUSINESS CORPORATION COURT ROAD, SULTANPET, PALAKKAD DISTRICT, REP.BY ITS PARTNER, K.S.HEMA. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, DEPARTEMENT OF COMMERCIAL TAXES, PALAKKAD- 678 001. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPAPRTMENT OF COMMERCIAL TAXES, ERNAKULAM- 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD- 678 001. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 33284 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 2nd day of November, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner had preferred Ext.P2 appeal before the 2nd respondent. Ext.P3 stay petition was also filed along with the appeal. It is submitted that the appeal and the stay petition are pending consideration and disposal before the 2nd respondent appellate authority. Grievance of the petitioner is that without considering pendency of the appeal and the petition for stay, steps of recovery has been pursued, on issuing Ext.P4 notice, under the provisions of the Kerala Revenue Recovery Act. 2. Considering pendency of the statutory appeal before the 2nd respondent, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Hence, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 W.P.(C) No. 33284/2010 2 stay 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. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is sought to be realized through Ext.P4, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the appellate authority. C. K. ABDUL REHIM, JUDGE. mn.