IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH DECEMBER 2010 / 29TH AGRAHAYANA 1932 WP(C).No. 37558 of 2010(T) --------------------------------------- PETITIONER(S): ----------------------- POABS GRANITES PVT.LTD., VELLANAD, KUTHIRAKULAM, TRIVANDRUM, REPRESENTED BY ITS DIRECTOR SRI.K.A.ABRAHAM. BY ADV. SRI.N.JAMES KOSHY RESPONDENT(S): -------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM.695 001 2. THE ASSISTANT COMMISSIONER (ASSESSMENT) OFFICE OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, THIRUVANANTHAPURAM.695 001 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, KERALA VALUE ADDED TAX, THIRUVANANTHAPURAM.PIN- 695 001 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, COMMERCIAL TAXES, THIRUVANANTHAPURAM.PIN- 695 001 R1 TO R4 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.37558 of 2010 ------------------------------------------- Dated this the 20th day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 and P2 orders of assessments the petitioner had filed statutory appeals before the 1st respondent, as evidenced from Ext.P3 & P4. Along with the appeals, applications seeking stay as well as early hearing were also filed as per Ext.P5 & P6 and P8 & P9 respectively. Grievance of the petitioner is that without considering pendency of the appeals, recovery steps has now been initiated on the basis of Ext.P7 revenue recovery notice. Hence the petitioner seeks interference of this court to restrain recovery steps till the disposal of the appeals. 2. Considering the fact that the statutory appeals are pending disposal before the 1st respondent, I am of the view that the writ petition can be disposed of directing that authority to consider the matter on an early basis. W.P.(C).37558/10-T -2- 3. Accordingly the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P5 & P6 stay petitions 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 1st respondent as directed above, recovery of amounts covered under Ext.P1 & P2, which are now initiated on the basis of Ext.P7 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM, JUDGE. okb