IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 20TH NOVEMBER 2009 / 29TH KARTHIKA 1931 WP(C).No. 33482 of 2009(E) -------------------------- PETITIONER(S): --------------- C.V.OUSEPH, MATHA AGENCIES, SNDP ROAD, MUVATTUPUZHA, ERNAKULAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/11/2009 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33482 OF 2009 ------------------------------ Dated this the 20th day of November, 2009 J U D G M E N T ---------------------- 1. Since appeals filed as per Ext.P4 and Ext.P5, against Ext.P1 order of assessment and P2 order imposing penalty, are pending consideration and disposal before the 2nd respondent, 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.P5 and P6 interlocutory applications filed seeking stay, 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 all steps of recovery for realisation of amounts covered under Ext.P1 and P2 in abeyance, till orders are passed by the 2nd respondent as directed above. 4. The 2nd respondent shall also take necessary steps for disposal of the appeals on an early date, thereafter. C.K.ABDUL REHIM, JUDGE. okb