IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH APRIL 2011 / 18TH CHAITHRA 1933 WP(C).No. 10125 of 2011(M) ---------------------------------------- PETITIONER(S): ------------------------ M/S.S.S.D.OIL MILLS COMPANY LIMITED, NO.42/1149/A, C.B.TOWER, K.K.PADMANABHAN ROAD, AYYAPPANKAVU ROAD, KOCHI- 682 018 REPRESENTED BY ITS AUTHORISED SIGNATORY T.MADHAVAN PILLAI. BY ADV. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE-I, ERNAKULAM, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI- 682 015. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 030. 4. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R4 BY GOVERNMENT PLEADER SRI.V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.10125 of 2011 ------------------------------------------- Dated this the 8th day of April, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P1 and P2 orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Ext.P4 and P5. Ext.P6 and P7 are the stay petitions filed 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 has now been initiated, on issuing Ext.P8 and P9 demand notices under the Kerala Revenue Recovery Act, 1968. 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.P6 and P7 stay petitions, after affording W.P.(C).10125/11 -2- 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. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 and Ext.P2, which is now initiated pursuant to Ext.P8 and P9 demand notices, 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