IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 25TH NOVEMBER 2009 / 4TH AGRAHAYANA 1931 WP(C).No. 33942 of 2009(K) --------------------------------------- PETITIONER(S): ----------------------- V. ISMAIL, M/S.CEMENT LAND, TANALUR, TIRUR TALUK, MALAPPURAM DISTRICT. BY ADV. MR.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER, TIRUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33942 OF 2009 ------------------------------ Dated this the 25th day of November, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal filed against Ext.P1 order of assessment, for the year 2006-07, is pending consideration and disposal before the 2nd respondent appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Accordingly, the 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition filed along with the appeal, 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. 3. The respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P1, which is now initiated pursuant to Ext.P5 and Ext.P6, till orders are passed by the 2nd respondent as directed above. 4. The 2nd respondent is also directed to take effective steps for disposal of the appeal on an early basis, thereafter. C.K.ABDUL REHIM, JUDGE. okb