IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 WP(C).No. 31928 of 2009(I) -------------------------- PETITIONER(S): --------------- M/S. MINAR ISPAT PRIVATE LTD. KUTTIKKATTOOR, KOZHIKODE REPRESENTED BY A. MOHAMMED SHAFI, MANAGING DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.III DEPARTMENT OF COMMERCIAL TAXES KOZHIKODE. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY) OFFICE OF DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KOZHIKODE. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 31928 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2009 J U D G M E N T 1. Since Ext.P2 statutory appeal filed against Ext.P1 order of assessment is pending consideration and disposal before the 2nd respondent appellate authority, I am of the opinion that the writ petition can be disposed of with appropriate directions to the appellate authority. 2. Along with the appeal the petitioner had filed Ext.P3 stay petition, which is still pending consideration and disposal. Therefore the 2nd respondent is directed to pass orders on Ext.P3, 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. 3. The respondents are directed to keep in abeyance all further steps of recovery for realisation of amounts covered under Ext.P1 assessment, which is initiated W.P.(C)No. 31928 of 2009 -2- pursuant to Ext.P4 notice, till orders are passed on the stay application as directed above. 4. The 2nd respondent is also directed to dispose of the appeal at the earliest. C.K. ABDUL REHIM JUDGE shg/