IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 13TH OCTOBER 2010 / 21ST ASWINA 1932 WP(C).No. 31413 of 2010(B) -------------------------- PETITIONER: --------------- M/S.Z.MARTKETING, ERFANA TOWER N.H.KOLAPPURAM, POST A.R. NAGAR MALAPPURAM DISTRICT, REPRESENTED BY ITS PARTNER K.MOIDU HAJI. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER -1 DEPARTMENT OF COMMERCIAL TAXES, TIRURANGADI 676 306 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM 682 015. 3. DEPUTY TAHSILDAR (RR) TIRURAGADI 676 306 BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 31413 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 13th day of October, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner had filed statutory appeal before the 2nd respondent, as evidenced from Ext.P2. Ext.P3 petition for stay and Ext.P4 petition for early hearing were also filed along with the appeal. It is submitted that the appeal and the accompanying petitions are pending consideration and disposal before the appellate authority. Grievance of the petitioner is that recovery steps are being pursued on issuing Exts.P5 and P6 notices, without considering pendency of the appeal and the petitions. Hence interference of this Court is sought for to restrain the recovery steps, till the disposal of the appeal. 2. Heard learned Government Pleader appearing for the respondents. 3. Having considered pendency of the statutory W.P.(C) No. 31413/2010 2 appeal, I am of the opinion that the writ petition can be disposed of issuing necessary direction to the appellate authority. 4. In the result, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 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. 5. Till orders are passed by the 2nd respondent as directed above, realization of amount covered under Ext.P1 which is now sought to be recovered under Exts.P5 and P6 shall be kept in abeyance. The petitioner will produce a copy of this judgment before the appellate authority. C. K. ABDUL REHIM, JUDGE. mn.