IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 14TH JANUARY 2010 / 24TH POUSHA 1931 WP(C).No. 1271 of 2010(H) ------------------------- PETITIONER(S): --------------- M.B.JAYARAM SREE MURUKA FUELS, PULLUT, KODUNGALLOOR THRISSUR DISTRICT. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER KODUNGALLOOR. 2. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, IRINJALAKKUDA. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM. GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N.RAVINDRAN, J. --------------------------------------------- W.P.(C) NO. 1271 OF 2010 --------------------------------------------- Dated this the 14th day of January, 2010 JUDGMENT The petitioner is an assessee on the files of the first respondent. By Ext.P8 order passed on 9.10.2009, the first respondent has assessed the petitioner to pay a sum of Rs.1,50,000/- as tax. Aggrieved thereby, the petitioner has filed Ext.P9 appeal before the third respondent. Along with the appeal, he has also filed an application seeking stay of collection of the tax assessed as per the order impugned in the appeal. In this writ petition, the petitioner seeks expeditious disposal of Ext.P9 appeal. 2. Sri.V.K.Shamsudheen, the learned Government Pleader appearing for the respondents submits that the appellate authority will consider the stay petition filed along with Ext.P9 appeal and pass orders thereon expeditiously. He also submits that Ext. P9 appeal which was presented on 9.11.2009 is not ripe for hearing. 3. In the light of the of the above submissions, I dispose of the writ petition with a direction to the third respondent to consider the stay W.P.(C) NO.1271 of 2010 2 petition filed by the petitioner in Ext.P9 appeal arising from Ext.P8 order, and pass orders thereon after notice to and affording the petitioner, an opportunity of being heard, expeditiously and in any event within one month from today. Till such time, further proceedings to recover the tax assessed as per Ext.P8 shall be kept in abeyance. (P.N.RAVINDRAN, JUDGE) spc