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. 3329 of 2011(M) ------------------------- PETITIONER:- ------------------ V.M.ABDUL JALEEL, ADUKKALA SMART KITCHEN, BUS STAND ROAD, KODUNGALLOOR, THRISSUR DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS:- ---------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KODUNGALLOOR-680 664. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IRINJALAKKUDA-680 121. 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: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.3329 of 2011-M. = = = = = = = = = = = = = Dated this the 2nd February, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment finalised against the petitioner for the year 2008-'09, the petitioner had preferred statutory appeal before the 2nd respondent as per Ext.P2. Ext.P3 is the stay petition filed along with the appeal. Grievance of the petitioner is that pending consideration of the appeal and the stay petition, recovery steps are being persued on the basis of Ext.P4 notice. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering pendency of the matter before the statutory appellate authority, I am of the view that the writ petition can be disposed of directing the appellate authority for an early consideration of the matter. 3. Therefore, the writ petition is disposed of WP(C).No.3329 of 2011-M. -: 2 :- 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. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 assessment, which is initiated on the basis of Ext.P4 recovery notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-