IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD DECEMBER 2009 / 12TH AGRAHAYANA 1931 WP(C).No. 34775 of 2009(N) -------------------------- PETITIONER(S): --------------- M/S.A.A.CRUSHING UNIT, PERUVALLUR, TIRURANGADI TALUK, MALAPPURAM DISTRICT, REPRESENTED BY ITS PARTNER, AHAMED ABDUL JALEEL AREEKATT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, TIRURANGADI. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34775 OF 2009 ------------------------------ Dated this the 3rd day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal filed against Ext.P1 assessment, with respect to the year 2007-08, is pending consideration and disposal before the statutory appellate authority (2nd respondent), I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition filed along with the appeal 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. 3. The respondents are restrained from proceeding with further steps of recovery of the amounts covered under Ext.P1, which is initiated pursuant to Ext.P5 and P6 demand notices, till the 2nd respondent passes orders as directed above. 4. The 2nd respondent is also directed to take steps for an early disposal of the appeal, thereafter. C.K.ABDUL REHIM, JUDGE. okb