IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD MARCH 2011 / 12TH PHALGUNA 1932 WP(C).No. 6527 of 2011(M) --------------------------------------- PETITIONER(S): ------------------------ SRI.MATHEW ANTONY, PROPRIETOR, M/S.JOY HARDWARES, RAMANKARY, ALLEPPEY DISTRICT. BY ADV. SRI.E.P.GOVINDAN, SMT.G.DEEPA. RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, HARIPAD, ALLEPPEY-692 001. 2. THE DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-694 001. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA-692 001. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R4 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.6527 of 2011 ------------------------------------------- Dated this the 3rd day of March, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 & P2 revised orders of assessments, the petitioner had preferred statutory appeals before the 2nd respondent, as evidenced from Ext.P3 & P4. The petitioner had also filed Ext.P5 & P6 stay petitions as well as Ext.P7 & P8 petitions for early hearing, along with the appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps of recovery have now been initiated by the 3rd respondent. 2. Considering pendency of the statutory appeals I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P5 & P6 stay petitions, 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. W.P.(C).6527/11 -2- 4. Till such time orders are passed by the 2nd respondent as directed above, steps for recovery of amounts covered under Ext.P1 & P2 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb