IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 26TH OCTOBER 2009 / 4TH KARTHIKA 1931 WP(C).No. 30167 of 2009(M) -------------------------- PETITIONER(S): --------------- M/S.JOY ALUKKAS TRADERS (INDIA) PVT.LTD MARINE DRIVE, ERNAKULAM, KOCHI-31, REPRESENTED BY DEEPAK XAVIER, FINANCE MANAGER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. ASST.COMMISSIONER (ASSESSMENT)-I, COMMERCIAL TAXES SPECIAL CIRCLE - I, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30167 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of October, 2009 J U D G M E N T 1. Against Ext.P1 order of assessment pertaining to April 2009, the petitioner had preferred appeal before the 2nd respondent as evidenced by Ext.P2. Along with the appeal, the petitioner had filed Ext.P3 & P4 petitions seeking stay of collection of disputed tax as well as seeking early hearing of the appeal. It is submitted that Ext.P2 appeal and the accompanying applications are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that without considering pendency of the appeal coercive steps will be initiated by the respondent for recovering the amount of tax in dispute. Therefore the petitioner is seeking direction for an early disposal of the appeal and to keep in abeyance the recovery steps till then. 2. Heard counsel for the petitioner and Government W.P.(C)No. 30167 of 2009 -2- Pleader appearing for the respondents. It is pointed out by the Government Pleader that the appeal will be admissible only if the petitioner is remitting the admitted tax, based on the assessment order. Contention of the Government Pleader is that, huge amount of admitted tax is liable to be paid. However I am of the opinion that, the admissibility of the appeal will be looked into by the appellate authority. At the same time if the appeal is admissible, the appellate authority can be directed to consider an early disposal of the appeal as well as the stay petition. 3. Accordingly the writ petition is disposed of directing the respondents to take up Ext.P3 stay application, on admitting the appeal, and to pass orders thereon 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 copy of this judgment. 4. The respondents are directed not to take any steps for realisation of the amount of tax in dispute till the W.P.(C)No. 30167 of 2009 -3- 2nd respondent passes orders on Ext.P3 stay petition. 5. If the appeal is admitted, the 2nd respondent shall take all efforts to dispose of the same as early as possible. C.K. ABDUL REHIM JUDGE shg/