IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 13TH OCTOBER 2010 / 21ST ASWINA 1932 WP(C).No. 31366 of 2010(U) -------------------------- PETITIONER: ------------------- PALAKANDY STEELS PVT. LTD., KALARIPARAMBU, MARUTHA ROAD, P.O. PALAKKAD, REPRESENTED BY MANAGING DIRECTOR. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENTS: ---------------------- 1. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE INTELLIGENCE OFFICER, SQUAD NO. IV, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 31366 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 13th day of October, 2010 JUDGMENT Aggrieved by Ext.P1 order, the petitioner had filed a statutory appeal before the 2nd respondent, as evidenced from Ext.P2. Application for stay was also filed along with the appeal. It is submitted that the appeal and stay petition are pending consideration before the appellate authority. Grievance of the petitioner is that recovery steps are being pursued on issuing Ext.P3 notice, without considering pendency of the appeal and the petition for stay. 2. Heard learned Government Pleader appearing for the respondents. 3. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing necessary actions by the appellate authority. 4. Accordingly, the 2nd respondent is directed to consider and pass orders on the stay petition filed along with Ext.P2 appeal, after affording an opportunity of W.P.(C) No. 31366/2010 2 hearing to the petitioner, as early possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 5. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 which is initiated on issuing Ext.P3 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before th 2nd respondent. C. K. ABDUL REHIM, JUDGE. mn.