IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH MARCH 2011 / 4TH CHAITHRA 1933 WP(C).No. 9450 of 2011(E) ------------------------- PETITIONER(S): --------------- M/S.E.V.PORINCHU & CO., CHEVOOR P.O., THRISSUR-680 027. REPRESENTED BY ITS MANAGING PARTNER E.P.JAMES. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, THRISSUR. 2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.9450 of 2011 ------------------------------------------- Dated this the 25th day of March, 2011 J U D G M E N T ---------------------- Against Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced from Ext.P2. It is stated that the appeal was posted for hearing on 23.3.2011 by virtue of Ext.P3 posting notice, and the appeal was fully heard by the 2nd respondent on that date. It is stated that the matter now stands reserved for pronouncing orders. Meanwhile the petitioner was threatened with coercive steps of recovery, without considering pendency of the appeal. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Since it is submitted that the statutory appeal is pending disposal and that the petitioner does not require any further hearing on the appeal, I am of the view that interest of justice will be protected if a direction is issued to the appellate authority to pass orders on the appeal at the earliest and till then to restrain the recovery steps. W.P.(C).9450/11 -2- 3. Accordingly the writ petition is disposed of directing the 2nd respondent to pass orders on Ext.P2 appeal, which was heard on 23.3.2011, at the earliest possible, at any rate within a period of three weeks from the date of receipt of a copy of this Judgment. 4. Till such time appeal is disposed of as directed above, recovery of amounts covered under Ext.P1 order shall be kept in abeyance. 5. The petitioner will produce a copy of this Judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb