IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH DECEMBER 2009 / 13TH AGRAHAYANA 1931 WP(C).No. 34967 of 2009(M) -------------------------- PETITIONER(S): --------------- MUSLIM HIGHER SECONDARY SCHOOL, KANGAZHA.P.O, KOTTAYAM DISTRICT, REPRESENTED BY ITS MANAGER K.A. ABDUL KARIM. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (WORKS CONTRACT), KOTTAYAM. 2. DY. COMMISSIONER (APPEALS), KOTTAYAM. 3. THE KERALA STATE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOTTAYAM. 4. THE DY. TAHSILDAR (RR), CHANGANACHERRY, KOTTAYAM DISTRICT. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34967 OF 2009 ------------------------------ Dated this the 4th day of December, 2009 J U D G M E N T ---------------------- 1. Challenging Ext.P1 order of assessment and Ext.P2 order imposing penalty, with respect to the assessment year 2002-03, which stands confirmed with modifications through Ext.P3A and P3B orders of first appellate authority, the petitioner had preferred second appeals before the 3rd respondent, as evidenced from Ext.P4 and P5. Stay petitions are also filed along with the appeals. Since the appeal and stay petitions are not disposed of and since coercive steps for recovery is now initiated, the petitioner has approached this court. I am of the opinion that the writ petition can be disposed of directing the appellate Tribunal to take appropriate steps for disposal of the matter. 2. Accordingly the 3rd respondent is directed to consider and pass orders on Ext.P6 and P7 stay petitions filed along with appeals, 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. Respondents are directed to keep in abeyance W.P.(C).34967/09-M 2 realisation of amounts covered under Ext.P1 and Ext.P2, which is now initiated pursuant to Ext.P8 notice, till orders are passed by the 3rd respondent as per the above direction. C.K.ABDUL REHIM, JUDGE. okb