IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH MARCH 2011 / 9TH CHAITHRA 1933 WP(C).No. 9787 of 2011(W) ------------------------- PETITIONER(S): --------------- M/S.VENI WOOD INDUSTRIES, TIMBER DEALER, ADOOR, REP. BY ITS MANAGER (ACCOUNTS), SRI.ANAND. BY ADV. SMT.S.K.DEVI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, ADOOR-681523. 2. THE VALUE ADDED APPELLATE TRIBUNAL, ERNAKULAM - 682 015. 3. THE DEPUTY TAHSILDAR (RR), ADOOR P.O, ADOOR-689645. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9787 of 2011-W ---------------------------------------- Dated this the 30th day of March, 2011. J U D G M E N T Against Ext.P1 order of assessment which is confirmed through Ext.P2 first appellate order, the petitioner had preferred second appeal before the 2nd respondent, as evidenced from Ext.P3. Ext.P4 is the stay petition filed along with appeal. 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 taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Exts.P5, P5(a), P6 and P6(a) demand notices. 2. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the second appeal and the stay petition, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate tribunal. 3. Under the above mentioned circumstances, the W.P(C) No.9787 of 2011-W 2 writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 stay petition filed along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks 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 steps now initiated pursuant to Exts.P5, P5(a), P6 and P6(a) 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 ab