IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 24TH SEPTEMBER 2010 / 2ND ASWINA 1932 WP(C).No. 29561 of 2010 (U) -------------------------- PETITIONER: ------------------ M/S.PEETEES ALAPATT FASHION JEWELLERY DOOR NO.40/548, JEWEL JUNCTION, M.G.ROAD, ERNAKULAM, KOCHI-682 011. BY ADVS. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENTS: ---------------------- 1. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE I DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, KOCHI – 16. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES) THIRUVANANTHAPURAM 695001. BY GOVERNMENT PLEADER, SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 29561 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 24th day of September, 2010 JUDGMENT Aggrieved by Ex.P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced by Ext.P2, along with Ext.P3 stay petition. Ext.P4 is a petition filed seeking for early hearing of the appeal. Grievance of the petitioner is that without considering pendency of the appeal, recovery steps are now being pursued on issuing Ext.P5 notice. Hence the petitioner seeks direction to restrain the recovery steps pending disposal of the appeal. 2. Heard, learned Government Pleader appearing for the respondents. In view of pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the appellate authority to consider the matter on an early basis. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on W.P.(C) No. 29561/2010 2 Ext.P3 petition, 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 orders are passed by the respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated under Ext.P5 notice shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C. K. ABDUL REHIM, JUDGE. mn.