IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD MARCH 2011 / 12TH PHALGUNA 1932 WP(C).No. 6655 of 2011(F) -------------------------------------- PETITIONER(S): ----------------------- M/S.HOTEL SAMORA, BAR HOTEL, CHEMMAD, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, T.M. SETHU MADHAVAN. BY ADV. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-676 505. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. R1 TO R3 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.6655 of 2011 ------------------------------------------- Dated this the 3rd day of March, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P2. The petitioner had also filed a stay petition as well as a petition for early hearing as evidenced from Ext.P3 and Ext.P4. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery have now been initiated on issuing Ext.P5 and P6 demand notices under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeal, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition after affording an opportunity W.P.(C).6655/11-F -2- 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, which is now initiated pursuant to Ext.P5 and P6 notices, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb