IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WP(C).No. 37296 of 2009(F) -------------------------- PETITIONER(S): --------------- A.A.KARIM S/O.APPAKHAN, AGED 67, SAJIMA MANZIL, AVANANCHERRY, ATTINGAL, PROPRIETOR M/S.MAYOORI COLLECTONS, PALACE ROAD, ATTINGAL. BY ADV. SRI.R.S.KALKURA SRI.M.S.KALESH SRI.HARISH GOPINATH SRI.V.VINAY MENON SRI.M.AJAY (IRUMPANAM) RESPONDENTS: --------------- 1. STATE OF EKRALA REP.BY ITS SECRETARY, REVENUE, GOVT, OF KERALA, SECRETARIAT, THIRUVANANTHAPRUAM. 2. THE INTELLIGENCE OFFICER, WARD NO.2, COMEMRCIAL TAXES, TRIVANDRUM AT ATTINGAL. 3. THE DEPUTY COMMISSIONR APPEALS, COMMERCIAL TAX, THIRUVANANTHAPURAM. 4. THE COMMERCIAL TAX OFFICER, VALUE ADDED TAX, COMMERCIAL TAX OFFICE, ATTINGAL. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM,J. ------------------------- W.P ( C) No.37296 of 2009 -------------------------- Dated this the 23rd December,2009 J U D G M E N T Against Ext.P2 order of assessment with respect to the year 2008-2009, the petitioner had preferred statutory appeal, as evidenced from Ext.P3, before the 3rd respondent appellate authority. Grievance of the petitioner is that recovery steps have now been pursued without taking into consideration of pendency of the appeal. 2. Since statutory appeal is pending consideration and disposal before the appellate authority, the petitioner has to seek appropriate interim reliefs regarding stay of collection of the disputed tax from that authority. Needless to say that if the petitioner approaches the 3rd respondent with any interlocutory applications seeking stay, the same shall be considered and appropriate orders shall be passed thereon, without any further delay, at any rate, within a period of one month from the date of receipt of such applications. W.P ( C) No.37296 of 2009 2 3. In order to facilitate the petitioner to move stay petition before the appellate authority, coercive steps of recovery for realizing amounts covered under Ext.P2 shall be kept in abeyance for a period of six weeks from today. Writ petition is disposed of as above. C.K.ABDUL REHIM, JUDGE ma W.P ( C) No.37296 of 2009 3 W.P ( C) No.37296 of 2009 4