IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38395 of 2010(Y) -------------------------------------- PETITIONER: ------------------- V.A.JALEEL, PROPRIETOR, JEMIS ENTERPRISES, SOUTH KALAMASSERY. BY ADVS. SMT.S.K.DEVI, SRI. SANTHOSH P. ABRAHAM. RESPONDENTS: ------------------------ 1. THE ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPL. CIRCLE III, ERNAKULAM-682 015. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 015. 3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, KOCHI-682 030. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38395 of 2010 ------------------------------------------- Dated this the 23rd day of December, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1 to P3 orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent, as evidenced from Ext.P4, P4(a) & P4(b). Along with the appeals the petitioner had also filed stay petitions as evidenced from Ext.P5, P5(a) and P5(b). It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps of recovery has now been initiated on issuing Ext.P6, P6(a) and P6(b) demand notices under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeals, 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.P5, P5(a) and P5(b) stay petitions after affording an opportunity of hearing to the petitioner, as W.P.(C).38395/10-Y -2- 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 to Ext.P3, which is now initiated pursuant to Ext. P6, P6(a) and P6 (b) demand 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