IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH FEBRUARY 2011 / 27TH MAGHA 1932 WP(C).No. 4593 of 2011(Y) ------------------------------------- PETITIONER(S): ----------------------- C.K. SANTHOSH KUMAR, PROPRIETOR, V.GUARD INDUSTRIES LTD., QUALITY CONTROL SECTION, LFC ROAD, KALOOR, ERNAKULAM-682 017. BY ADV. SRI.T.M.SREEDHARAN, SMT.C.K.SHERIN, SRI.V.P.NARAYANAN. RESPONDENT(S): --------------------------- 1. THE INCOME TAX OFFICER, WARD NO.3(3), KOCHI. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-11, KERA BHAVAN, SRV HIGH SCHOOL ROAD, ERNAKULAM, KOCHI-11. R1 & R2 BY ADV. MR.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.4593 of 2011 ------------------------------- Dated this the 16th day of February, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment finalised and demand notice issued, the petitioner had preferred statutory appeal before the second respondent as evidenced from Ext.P2. Along with the appeal, Ext.P2(a) petition was filed seeking stay of recovery of the amounts, pending disposal of the appeal. Meanwhile, through Ext.P3, the petitioner had approached the assessing authority seeking to keep in abeyance collection of the tax amounts, till the disposal of the appeal. In Ext.P5, the assessing authority had declined his request and directed the petitioner to make payment of the amounts due in two instalments by 31.3.2011. 2. Petitioner is challenging Ext.P5 as well as seeking direction against the second respondent for consideration and disposal of Ext.P2 appeal. It is further prayed that, till the disposal of the appeal, the recovery steps shall be directed to be kept in abeyance. 2 W.P.(C).No.4593 of 2011 3. Considering the fact that the statutory appeal as well as the accompanying stay petition are pending consideration and disposal before the second respondent, I am of the view that the writ petition can be disposed of directing the appellate authority to consider and pass orders on the stay petition at the earliest. 4. Therefore, the writ petition is disposed of directing the second respondent to consider and pass orders on Ext.P2(a) 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. 5. Till such time, orders are passed by the second respondent as directed above, collection and recovery of amounts covered under Ext.P1 order of assessment shall be kept in abeyance. C.K.ABDUL REHIM, Judge ami/