IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH MAY 2010 / 14TH VAISAKHA 1932 WP(C).No. 14207 of 2010(A) -------------------------- PETITIONER: --------------- FAIR LADY CHURIDAR COLLECTIONS, DD TRADE CENTRE, M.G.ROAD,ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, K.A.FRANCIS. BY ADV. MR.R.MURALEEDHARAN (AROOR) RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, IVTH CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER MR.MOHAMMED RAFIQUE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ----------------------------------- W.P.(C).No.14207 OF 2010 ----------------------------------- Dated this the 4th day of May, 2010 J U D G M E N T ---------------------- 1. Against Ext.P1 order of assessment and Ext.P2 order imposing penalty the petitioner had preferred statutory appeals as evidenced from Exts.P3 & P4 respectively, before the 2nd respondent. The petitioner had also filed interlocutory applications seeking stay of recovery as evidenced from Exts.P5 & Ext.P6. It is submitted that the appeals as well as the accompanying applications are pending consideration before the 2nd respondent. Petitioner is aggrieved by the coercive steps of recovery now initiated pursuant to Exts.P7 & P8 demand notices. 2. Under the above circumstances, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the statutory Appellate Authority. 3. The 2nd respondent is directed to consider and pass orders on Exts.P5 & P6 applications filed seeking stay, after affording an opportunity of hearing to the petitioner, as W.P.(C).14207/2010-A -2- early as possible, at any rate within a period of one month from the date of receipt of a copy of this Judgment. Recovery of amounts covered under Exts.P1 & P2 shall be kept in abeyance till orders are passed by the 2nd respondent as directed above. The petitioner shall produce a copy of this Judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb