IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 28TH FEBRUARY 2011 / 9TH PHALGUNA 1932 WP(C).No. 6138 of 2011(N) ----------------------------------- PETITIONER: ------------------- GEORGE VARKEY, PROPRIETOR, MARY MATHA AUTOMOBILES, KANAKKARRY, KOTTAYAM DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER(WC), COMMERCIAL TAXES, KOTTAYAM, 686 001. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM 682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM 686001. BY GOVERNMENT PLEADER, C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE ASSESSMENT ORDER FOR 2002-03 DATED 30.09.2010. EXT.P2 : TRUE COPY OF THE ASSESSMENT ORDER DATED 30.09.2010 FOR 2003-04. EXT.P3 : TRUE COPY OF THE ASSESSMENT ORDER DATED 30.09.2010 FOR 2004-05. EXT.P4 : TRUE COPY OF THE APPEAL DATED 23.12.2010 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST EXT.P1 ASSESSMENT ORDER. EXT.P5 : TRUE COPY OF THE APPEAL DATED 23.12.2010 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST EXT.P2 ASSESSMENT ORDER. EXT.P6 : TRUE COPY OF THE APPEAL DATED 23.12.2010 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST EXT.P3 ASSESSMENT ORDER. EXT.P7: : TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DTD.23.12.2010 FILED ALONG WITH EXT.P4 APPEAL. EXT.P8 : TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DTD.23.12.2010 FILED ALONG WITH EXT.P5 APPEAL EXT.P9 : TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DTD.23.12.2010 FILED ALONG WITH EXT.P6 APPEAL EXT.P10 : TRUE COPY OF THE RR NOTICE DTD.18.2.2011 TRUE COPY P.A TO JUDGE ln C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.6138 of 2011-N ---------------------------------------- Dated this the 28th day of February, 2011. J U D G M E N T Against Exts.P1, P2 and P3 orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent, as per Exts.P4, P5 and P6. Exts.P7, P8 and P9 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Ext.P10 notice. 2. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority to expedite the matter. 3. Under the above mentioned circumstances, the W.P(C) No.6138 of 2011-N 2 writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P7, P8 and P9 stay petitions filed along with the appeals, 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 2nd respondent as directed above, recovery steps now initiated pursuant to Ext.P10 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.6138 of 2011-N 3