IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 16TH NOVEMBER 2010 / 25TH KARTHIKA 1932 WP(C).No. 34394 of 2010(Y) --------------------------------------- PETITIONER: ------------------- M/S.TRICHUR TOWER HOTELS (P)LTD., T.B.ROAD, THRISSUR, REPRESENTED BY ITS CHAIRMAN K.V.JACOB. BY ADVS. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, 4TH CIRCLE, THRISSUR, PIN -680 001. 2. KERALA SALES TAX APPELLATE TRIBUNAL ADDL.BENCH, PALAKKAD-678 001, REPRESENTED BY ITS ASST.SECRETARY. 3. INSPECTING ASST.COMMISSIONER DEPT.OF COMMERCIAL TAXES, THRISSUR, PIN -680 001. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 34394 of 2010 --------------------------------- Dated this the 16th day of November, 2010 JUDGMENT Aggrieved by Ext.P1 order of assessment petitioner had preferred Second Appeal before the Appellate Tribunal, the 2nd respondent herein. Ext.P2 is the order of the First Appellate Authority and Ext.P3 is the Second Appeal filed before the Tribunal. Along with the appeal the petitioner had preferred Ext.P4 application for stay. It is submitted that appeal as well as stay petition are pending consideration before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps were initiated by the 3rd respondent. Therefore the petitioner seeks direction to restrain the recovery steps pending disposal of the appeal. 2. Heard, the learned Government Pleader appearing on behalf of the respondents. Having considered the fact that the matter is pending before the 2nd respondent Tribunal, I am of the view that the writ petition can be disposed of directing the authority to consider and dispose of the matter at the earliest. 3. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 stay petition filed WP(C). 34394/2010 2 along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period six weeks from the date of receipt of a copy of this judgment . 4. Till such time orders are passed by the 2nd respondent, recovery of the amount covered under Ext.P1 which is confirmed through Ext.P2 shall be be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C). 34394/2010 3