IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH MARCH 2011 / 4TH CHAITHRA 1933 WP(C).No. 9494 of 2011(J) ------------------------- PETITIONER(S): --------------- V.G.SARAF & SONS, (DIVISION OF FARAS INFO-TECHS PVT.LTD), 38/1809, M.G.ROAD, ERNAKULAM, COCHIN - 16, REPRESENTED BY ITS DIRECTOR AVINASH V.SARAF. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, KVAT-SPECIAL CIRCLE -II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM COCHIN - 15. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM COCHIN -15. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, COCHIN - 30. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9494 of 2011(J) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER DTD.2.8.2010 PASSED BY THE 1ST RESPONDENT. EXT.P2: COPY OF THE APPEAL FILED BY THE PETITIONER DTD.27.9.2010 EXT.P3: COPY OF THE INTERLOCUTORY APPLICATION FOR STAY DTD.27.9.2010 EXT.P4: COPY OF THE DEMAND NOTICE DTD.21.3.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE ab C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9494 of 2011-J ---------------------------------------- Dated this the 25th day of March, 2011. J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the second respondent, as per Ext.P2. Ext.P3 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 Ext.P4 notice. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory 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 authority to expedite the matter. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along W.P(C) No.9494 of 2011-J 2 with the appeal, 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. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery steps now initiated pursuant to Ext.P4 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