IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 27TH OCTOBER 2010 / 5TH KARTHIKA 1932 WP(C).No. 32651 of 2010(F) -------------------------- PETITIONER(S): --------------- M/S.P.P.K.TRADE CENTRE KOPPAM, POST PULASSERI, PALAKKAD DISTRICT REPRESENTED BY ITS MANAGING PARTNER P.P.MOHAMMED MUSTHAFA. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER PATTAMBI 678 016 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES PALAKKAD 678 001. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 32651 OF 2010 ------------------------------------- Dated this the 27th day of October, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent as per Ext.P2. Along with the appeal, Ext.P3 stay petition and Ext.P4 early hearing petition were also filed. According to the petitioner the appeal as well as accompanying applications are pending consideration and disposal before the 2nd respondent. 2. Grievance of the petitioner is that coercive steps has now been initiated for realising amounts covered under Ext.P1, without considering pendency of the appeal. Hence the petitioner is seeking permission for early disposal of appeal and till then to stay the recovery steps. 3. Considering pendency of the statutory appeal before the appellate authority, I am of the view that the Writ Petition can be disposed of on issuing necessary 2 WP(C) No. 32651/2010 directions to that authority. 4. Accordingly, the Writ Petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 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 2nd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P5 notice shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE dnc