IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 7TH APRIL 2011 / 17TH CHAITHRA 1933 WP(C).No. 10753 of 2011(T) ------------------ PETITIONER : -------------------- SHRIVENKATESHA HEAVY EQUIPMENTS HILL PALACE ROAD, TRIPUNITHURA REPRESENTED BY ITS PARTNER, KARTHIK JOB. BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, KVAT CIRCLE I, TRIPUNITHURA - 682019. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, ERNAKULAM, KOCHI – 682015. R1 & R2 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.AB DUL REHIM, J - - - - - - - - - - -- - - - - - - - - - - - - - W.P.(C)No.10753 OF 20 11 - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of March, 2011 J U D G M E N T Aggrieved by Exts.P1, P1(a),P1(b),P1(c),P1(d),P1(e) orders of assessments the petitioner had filed statutory appeals as evidenced from Ext. P4 series before the 2nd respondent. Ext.P5 series are the stay petition filed along with the appeals. It is contended that assessments were finalised mainly on the basis that the petitioner had failed to produce E1 form declarations. According to the petitioner, all such forms are available at present and he is ready to produce the same before the authority concerned. However, without considering pendency of the appeals, recovery steps has now been initiated and hence the writ petition is filed seeking interference to restrain the recovery steps till the disposal of the appeals. Since the Appellant authority is in seizin of the matter I am of the view that ends of justice will be served if a direction is issued to that authority to consider the matter on an early basis. 2.The 2nd respondent is directed to consider P5 series of stay petitions , after affording an opportunity of hearing to W.P.(C)No.10753OF 20 11 2 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.Needless to say that while considering the interim relief, the appellant will take note of the E form Declaration and other supporting document if any produced. Till such time the stay petitions are directed as above,recovery of amount under P1 series assessments shall be kept in abeyance . (C.K.ABDULREHIM,JUDGE)