IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 2ND FEBRUARY 2011 / 13TH MAGHA 1932 WP(C).No. 3424 of 2011(C) ------------------------------------- PETITIONER: ------------------- M/S.HAIER APPLIANCES (INDIA) PVT. LTD. ERNAKULAM, REPRESENTED BY ITS AUTHORISED SIGNATORY, AJITHKUMAR K.V. BY ADVS. SMT.S.K.DEVI, SRI.SANTHOSH P.ABRAHAM. RESPONDENTS: ------------------------ 1. THE ASST. COMMISSIONER (ASSMT.) DEPARTMENT OF COMMERCIAL TAXES, SPL.CIRCLE -I ERNAKULAM-682 015. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAX, ERNAKULAM, KOCHI-682 030. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3424 of 2011 --------------------------------- Dated this the 2nd day of February, 2011 JUDGMENT Against Exts.P1 and P2 orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P3 and P4. Along with the appeals the petitioner had filed stay petitions as evidenced from Exts.P5 and P6. It is submitted that the appeal as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps of recovery has now been initiated, on the basis of Exts.P7 and P8 notices. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P5 and P6 stay petitions filed along with the appeals, after affording an WP(C).3424/2011 2 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 2nd respondent as directed above, recovery of amounts covered under Exts.P1 and P2, which is now initiated on the basis of Exts.P7 and P8 notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).3424/2011 3