IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 WP(C).No. 27301 of 2009(G) -------------------------- PETITIONER: --------------- N.MOHAMMED KUTTY HAJI, PROPRIETOR, M/S.DIMPLES FOOTWEAR & INNER GARMENTS, Y.M.C.A.CROSS, CALICUT. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENTS: --------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, KOZHIKODE. 3. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE. 4. SALES TAX OFFICER(RECOVERY), O/O. DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27301 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of September, 2009 J U D G M E N T 1. Against Ext.P1 order of assessment pertaining to the year 2007-08, the petitioner had preferred Ext.P3 appeal before the 3rd respondent. The petitioner had also filed stay petition as evidenced by Ext.P4 along with the appeal. It is submitted that the appeal and stay petition are pending consideration and disposal before the 3rd respondent. Complaint of the petitioner is that steps are now being initiated for realisation of the amounts covered under Ext.P1, pursuant to issuance of Ext.P5 notice under the provisions of Kerala Revenue Recovery Act. Hence the petitioner is seeking direction for early disposal of the appeal and to stay the recovery steps till then. 2. Heard learned counsel appearing for the petitioner and the Government Pleader appearing for respondents. Having considered the facts and W.P.(C)No. 27301 of 2009 -2- circumstances of the case I am of the opinion that the Writ Petition can be disposed of directing the appellate authority to consider and dispose of Ext.P3 appeal as well as the stay petition. 3. In the result the 3rd respondent is directed to consider and pass orders on Ext.P4 stay petition, after affording an opportunity 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. Respondents are directed to keep in abeyance all further steps for realisation of the amounts covered under Ext.P1 order of assessment, till the 3rd respondent passes orders on the stay petition as directed above. It is further directed that the 3rd respondent shall take all earnest efforts to dispose of the appeal as early as possible. C.K. ABDUL REHIM JUDGE shg/