IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST FEBRUARY 2011 / 12TH MAGHA 1932 WP(C).No. 38645 of 2010(E) -------------------------------------- PETITIONER: ------------------- N.SUNDER RAJ, M/S. THREE STAR TRADERS, CHANDRA NAGAR, PALAKKAD-678 006. BY ADV. SRI.T.R.RAJAN. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PALAKKAD-678 001. 2. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, PALAKKAD-678 001. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38645 of 2010 ------------------------------------------- Dated this the 1st day of February, 2011 J U D G M E N T ---------------------- The writ petition was originally filed challenging recovery steps initiated on the basis of Ext.P4 notice, raising a complaint that the steps of recovery was initiated without serving a copy of the order of assessment. But during pendency of the writ petition, the petitioner was supplied with a copy of the order, which is produced as per Ext.P7. It is further stated that, against Ext.P7 the petitioner had already filed statutory appeal before the Deputy Commissioner (Appeals), Ernakulam as evidenced from Ext.P8. Along with appeal the petitioner had filed Ext.P9 & P10 applications seeking stay and urgent hearing of the appeal, respectively. The petitioner is seeking direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the statutory appellate authority is in seizin of the matter at present, I am of the view that the writ petition can be disposed of directing that authority to take appropriate steps. 3. Therefore the writ petition is disposed of directing the Deputy Commissioner (Appeals), Commercial Taxes, Ernakulam to consider and pass orders on Ext.P9 stay petition, W.P.(C).38645/10 -2- 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. 4. It is brought to the notice of this court that the petitioner had effected certain payments out of the amount in demand. Needless to say that while granting interim relief the appellate authority shall take note of the payments if any made. 5. Till such time orders are passed on Ext.P9 stay petition as directed above, recovery of amounts covered under Ext.P7, which is now initiated on the basis of Ext.P4, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the appellate authority. C.K.ABDUL REHIM, JUDGE. okb