IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH JANUARY 2011 / 16TH POUSHA 1932 WP(C).No. 478 of 2011(H) ---------------------------------- PETITIONER(S): -------------------- M.M. LIYAKATH, PROPRIETOR, M.M TRADERS, T.C 31/1092, PARAKKUDI LANE, CHAKKAI, THIRUVANANTHAPURAM. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): ------------------------- 1. THE ASST. COMMISSIONER, SPL. CIRCLE (KVAT), COMMERCIAL TAXES, THIRUVANANTHAPURAM-695035. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, GOVT. OFFICE BUILDINGS, VIKAS BHAVAN.P.O, THIRUVANANTHAPURAM-695001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 478 of 2011 --------------------------------- Dated this the 6th day of January, 2011 JUDGMENT Aggrieved by Ext.P1 order of assessment finalised against the petitioner, statutory appeal was filed before the 2nd respondent, as per Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Meanwhile when coercive steps of recovery was initiated the petitioner had approached the 1st respondent Assessing Authority and he was permitted to make payment of the amounts due in instalments. It is stated that the petitioner had already remitted the 1st instalment to the tune of Rs.2,24,774/-. Under the above mentioned circumstances the petitioner seeks direction for early disposal of the appeal and till then to restrain the recovery steps. 2. Considering the fact that the matter is in seizin of the statutory appellate authority, I am of the opinion that the writ petition can be disposed of directing that authority to WP(C).478/2011 2 expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent 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 . While deciding the question regarding granting of interim relief, the 2nd respondent shall take note of remittances already made by the petitioner. 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the balance amount covered under Ext.P1 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).478/2011 3