IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 WP(C).No. 1195 of 2011(Y) ------------------------- PETITIONER(S): --------------- SRI.C.P.AZEEZ, CHIRACKAKUDY HOUSE VENGOLA PO, PERUMBAVOOR. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER SQUAD NO.IV, COMMERCIAL TAXES MATTANCHERY AT MINI CIVIL STATION, ALUVA- 683101. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM KOCHI-682013. 3. THE DEPUTY THAHASILDAR (RR) TALUK OFFICE, KUNNATHUNADU,PERUMBAVOOR.P.O- 683 542. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J ---------------------------- W.P.(C).NO.1195 OF 2011 ----------------------------------- Dated this the 17th day of January, 2011 JUDGMENT Aggrieved by Ext.P1, P1(a), P1(b) and P1(c) orders imposing penalty with respect for the years 2006-2007 to 2009- 2010, the petitioner had preferred statutory appeals before the second respondent as evidenced from Ext.P2 series. Along with the appeals, stay petitioners were also filed as evidenced from Ext.P2(a) series. According to the petitioner the appeals were registered on the files of the second respondent and the appeals as well as the stay petitions are pending consideration and disposal before that authority. Since coercive steps were initiated for realization of amounts covered under the orders penalty, on the basis of Ext.P3 demand notice, the petitioner is approaching this Court seeking to restrain the recovery steps till the disposal of the appeals. 2. Heard, learned Government Pleader appearing on behalf of respondents. It is contended that there will be delay in filing two of the appeals before the second respondent. However, since the matter is now pending consideration and disposal W.P.(C).NO.1195 OF 2011 2 before the appellate authority, I am of the view that the writ petition can be disposed of on issuing directions to that authority for expeditious consideration of the matter. 3. Accordingly, the second respondent is directed to consider and pass orders on Ext.P2(a) series stay petitions, if appeals are already registered before that authority and if it is in order. The stay petitions shall be disposed of 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. Till such time orders are issued on the stay petitions as directed above, the respondents shall keep in abeyance recovery covered under Ext.P1 series order, which is initiated on the basis Ext.P3 notice. Petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM,JUDGE pm