IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH FEBRUARY 2011 / 15TH MAGHA 1932 WP(C).No. 3548 of 2011(P) ------------------------- PETITIONER : --------------- THE KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD; (NO.4017), KASCARDB BUILDINGS, STATUE JUNCTION, THIRUVANANTHAPURAM-695001 REPRESENTED BY ITS MG. DIRECTOR (I/C) S.VIJAYAKUMAR. BY ADVS. SRI. K.M.V. PANDALAI SMT. S. HEMALATHA RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER OF INCOM-TAX, CIRCLE-1(2), TRIVANDRUM. 2. THE COMMISSIONER OF INCOME-TAX (APPEALS) AAYAKAR BHAVAN, TRIVANDRUM. R1 & R2 BY ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3548 of 2011 --------------------------------- Dated this the 4th day of February, 2011 JUDGMENT Ext.P1 order of assessment completed against the petitioner is pending in appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal petitioner had filed stay petition as evidenced from Ext.P2(a). It is also mentioned that an application filed by the petitioner before the 1st respondent seeking time for payment of the amount till the disposal of the appeal, was rejected through Ext.P4. Under such circumstances the petitioner is seeking direction for an early disposal of Ext.P2 appeal and till then to stay further proceedings of recovery of the amounts covered under Ext.P1 order of assessment . 2. Considering the fact that statutory appellate authority is in seizin of the matter, I am not proposing to consider merits of the contentions raised. On the other hand I am of the view that the writ petition can be disposed of directing that authority to take effective steps for disposal of the stay petition. WP(C) .3548/2011 2 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext. P2(a) 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. 4. Needless to say that the 2nd respondent shall consider the contentions raised by the petitioner based on the fact that the assessment relating to the previous years are pending disposal before the Tribunal and that this court had granted stay against recovery of amounts covered thereunder. 5. Till such time the 2nd respondent passes orders on Ext.P2 (a) stay petition, recovery of amounts covered under Ext.P1 shall be kept in abeyance. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .3548/2011 3