IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 17095 of 2011(J) --------------------------------- PETITIONER(S): ------------------- M/S.PAN MARKETING, ATHIRAMPUZHA P.O., KOTTAYAM, REP. BY ITS MANAGING PARTNER, SRI.JOY PAUL. BY ADVS. SRI.JOHN JOSEPH VETTIKAD SRI.JOSEPH JOHNY RESPONDENT(S): -------------------- 1. STATE OF KERALA, REP. BY ITS SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM - 686 001. 3. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM - 682 030. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 17095/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE JUDGMENT DATED 12/09/2007 IN WPC.NO.27229/2007 P2: COPY OF THE REPLY DATED 13/09/2007 SUBMITTED BY THE PETITIONER TO THE INTELLIGENCE OFFICER, SQUAD NO.5, MATTANCHERY. P3: COPY OF ORDER NO.ISKI OR 1101/07-08 DATED 30/07/2009 ISSUED BY THE 2ND RESPONDENT. P4: COPY OF ORDER NO.ISK I OR 367/06-07 DATED 28/03/2009 ISSUED BY THE 2ND RESPONDENT. P5: COPY OF POSTAL COVER WHEREIN THE EXT.P3 AND P4 DELIVERED TO THE PETITIONER. P6: COPY OF THE APPEAL FILED AGAINST THE EXT.P3. P6(a):COPY OF THE PETITION FOR EARLY HEARING OF EXT.P6. P6(b):COPY OF THE PETITION TO STAYEXT.P3. P7: COPY OF THE APPEAL FILED AGAINST THE EXT.P4. P7(a):COPY OF THE PETITION FOR EARLY HEARING OF EXT. P7. P7(b):COPY OF THE PETITION TO STAY EXT. P4. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17095 of 2011 ---------------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Against Exts.P3 and P4 orders of assessment the petitioner had preferred statutory appeals before the third respondent, as per Exts.P6 and P7. Exts.P6B and P7B 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. 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. 3. Under the above mentioned circumstances, the 2 W.P(C) No.17095 of 2011 writ petition is disposed of directing the third respondent to consider and pass orders on Exts.P6B and P7B 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 third respondent as directed above, recovery steps now initiated shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the third respondent. C.K.ABDUL REHIM JUDGE ami/