IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH MARCH 2011 / 24TH PHALGUNA 1932 WP(C).No. 8062 of 2011(G) --------------------------------------- PETITIONER(S): ------------------------- M/S.MERC MOTORS & SERVICES (P) LTD., DOOR NO.1X/423, NH 47,INTUC JUNCTION, NETTOOR PO, KOCHI 682 331. BY ADVS. SMT.S.K.DEVI, SRI.SANTHOSH P.ABRAHAM. RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES,II CIRCLE, TRIPUNITHURA,PIN 682 038. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPT.OF COMMERCIAL TAXES, SALES TAX COMPLEX, THEVARA,ERNAKULAM 682 015. 3. THE INSPECTING ASST.COMMISSIOINER,DEPT. OF COMMERCIAL TAXES,KAKKANAD, ERNAKULAM 682 030. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 8062 of 2011 --------------------------------- Dated this the 15th day of March, 2011 JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3. 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 considering pendency of the appeal, coercive steps of recovery has now been initiated, on the basis of Ext.P4 notice issued. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along with the appeal, after affording an opportunity WP(C) 8062 /2011 2 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 of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take all earnest steps for disposal of the appeal at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) 8062 /2011 3