IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 20TH OCTOBER 2009 / 28TH ASWINA 1931 WP(C).No. 29540 of 2009(J) -------------------------- PETITIONER(S): --------------- P.P.AHAMMEDKUTTY, MANAGING DIRECTOR, M/S. MIRACLE RUBBER PVT LTD, JABAL-AL-RAHMA, PATHAIKKARA, PERINTHALMANNA, MALAPPURAM DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES ,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.29540 OF 2009 ------------------------------ Dated this the 20th day of October, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 and P2 assessment orders pertaining to the years 2005-06 and 2006-07 the petitioner had filed Ext.P3 and P4 appeals respectively, before the 2nd respondent. Along with the appeals the petitioner had also filed Ext.P5 and P6 stay petitions. It is submitted that the appeals and stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that steps are now being pursued to realise the amount covered under Ext.P1 and P2 through revenue recovery, without considering pendency of the appeals. Hence the petitioner is seeking direction for early disposal of the appeals and to keep the recovery steps in abeyance till then. 2. Having considered facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the appellate authority to consider the matter at the earliest. 3. The 2nd respondent is directed to consider and dispose of Ext.P5 and P6 stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within W.P.(C).29540/09-J 2 a period of one month from the date of receipt of a copy of this judgment. 4. The respondents are restrained from proceeding with any further steps for realisation of the amounts covered under Ext.P1 and P2 assessments, till the 2nd respondent passes orders on the stay petitions as directed above. 4. The 2nd respondent is also directed to take earnest efforts to dispose of Ext.P3 and P4 appeals at the earliest. C.K.ABDUL REHIM, JUDGE. okb