IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 23RD APRIL 2010 / 3RD VAISAKHA 1932 WP(C).No. 13481 of 2010(I) ------------------------------------ PETITIONER(S): ------------------------ M/S. SUPREME ENTERPRISES, CB TOWER, ERNAKULAM, KOCHI BY PARTNER AJAYKUMAR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------- 1. THE ASST. COMMISSIONER (ASSMT) SPECIAL CIRCLE-I, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER, ERNAKULAM. BY GOVT. PLEADER MR.K.P.PRADEEP KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.N.RAVINDRAN, J. -------------------------------- W.P.(C) No. 13481 of 2010 -------------------------------- Dated this the 23rd day of April, 2010. J U D G M E N T The petitioner is an assessee on the files of the first respondent. Aggrieved by Ext.P3 assessment order dated 10.12.2009 passed by the first respondent for the year 2007-2008, the petitioner has filed Ext.P4 appeal before the second respondent. Along with Ext.P4 appeal, the petitioner has filed Ext.P5 petition seeking stay of collection of the tax assessed as per Ext.P3. The appeal and the stay petition were presented on 5.4.2010. Shortly thereafter, the fourth respondent, acting on the instructions of the third respondent, issued Ext.P6 notice under Section 7 of the Kerala Revenue Recovery Act, 1968 demanding payment of the tax assessed as per Ext.P3. This writ petition is filed challenging Ext.P6 and seeking a direction to the second respondent to consider Ext.P4 appeal and Ext.P5 stay petition and pass orders thereon within a time limit to be fixed by this Court. The petitioner also seeks a direction to the respondents to refrain from proceeding with Ext.P6 till such time as orders are passed on Ext.P4 appeal and Ext.P5 stay petition. The petitioner contends that the appellate remedy will be rendered illusory and meaningless if pending the appeal, the tax assessed as per Ext.P3 is recovered. 2. I heard Sri. Premjith Nagendran, the learned counsel appearing W.P.(C).No.13481/2010 2 for the petitioner and Sri. K.P.Pradeep Kumar, the learned Government Pleader appearing for the respondents. The learned Government Pleader submitted that Ext.P4 appeal was filed only recently and that it is not ripe for hearing. He further submitted that the appellate authority will consider the stay petition and pass orders thereon after affording the petitioner an opportunity of being heard. In the light of the said submission, I dispose of this writ petition with a direction to the second respondent to take up Ext.P4 stay petition and pass orders thereon within three weeks from the date of receipt of a certified copy of this judgment after affording the petitioner a reasonable opportunity of being heard. The second respondent shall after orders are passed as directed above, communicate a copy thereof to the petitioner. Till orders are passed on the stay petition and communicated to the petitioner, further proceedings pursuant to Ext.P6 for realisation of the tax assessed as per Ext.P3 shall be kept in abeyance. P.N.RAVINDRAN (Judge) vps W.P.(C).No.13481/2010 3 W.P.(C).No.13481/2010 4 P.N.RAVINDRAN (Judge) vps W.P.(C).No.13481/2010 5 W.P.(C).No.13481/2010 6