IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JANUARY 2010 / 11TH POUSHA 1931 WP(C).No. 37871 of 2009(D) --------------------------------------- PETITIONER(S): ---------------------- POPULAR VEHICLES AND SERVICES LTD., MAMANGALAM, ERNAKULAM DISTRICT, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI.BOBBY MICHAEL. BY ADV. MR.S.ANIL KUMAR (TRIVANDRUM) MR.K.S.HARIHARAN NAIR RESPONDENT(S): -------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT)II, SPECIAL CIRCLE III,COMMERCIAL TAXES, ERNAKULAM & ANOTHER 2. THE DEPUTY COMMISSIONR (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONR, COMMERCIAL TAXES, ERNAKULAM. R1 TO R4 BY GOVERNMENT PLEADER MR.K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.37871 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of January,2010 J U D G M E N T 1. Against Exts.P1 (A), P1 (B), P1 (C) & P1 (D) assessment orders pertaining to the years 2000-01 to 2003-04, second appeals filed by the petitioner as evidenced from Exts. P3 (A) to P3 (D) are pending consideration and disposal before the 3rd respondent Tribunal. It is stated that petitions seeking early hearing of the appeals were also filed before the 3rd respondent and those petitions are posted for consideration on 04.01.2010 as evidenced from Ext.P4 posting notice. Grievance of the petitioner is that without taking note of pendency of the appeals, coercive steps of recovery have now been persued, as per Ext.P5 notice. Hence the petitioner is seeking direction to the 3rd respondent for an early disposal of the appeal and till then to keep in abeyance the recovery steps. 2. Considering the fact that statutory appeals are pending before the 3rd respondent Tribunal, it is for the W.P.(C)No.37871 of 2009 -2- petitioner to seek appropriate interim relief from that authority. If the petitioner files any stay petitions in the appeals pending, the 3rd respondent shall consider the same and pass orders 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 such petitions. 3. In order to facilitate the petitioner to move stay petitions before the appellate authority, and for the appellate authority to consider and dispose of the same, coercive steps of recovery initiated under Ext.P5 is directed to be kept in abeyance for a period of six weeks from today. 4. Needless to say that 3rd respondent is at liberty to dispose of the appeal itself, if so desired, within the time stipulated above. C.K. ABDUL REHIM JUDGE shg/