IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JULY 2011 / 10TH ASHADHA 1933 WP(C).No. 17749 of 2011(P) -------------------------------------- PETITIONER: ------------------- RAGESH MANU, AGED 22, S/O.DR.RADHAKRISHNAN, SANTHIMADOM, N.PARUR, PROPRIETOR M/S.SANTHIMADOM TRADE WAYS, KOTTAPPADY, GURUVAYOOR, THRISSUR DISTRICT. BY ADVS. SRI.V.A.PRADEEP KUMAR, SRI.M.SHAJU PURUSHOTHAMAN. RESPONDENTS: ------------------------ 1. THE APPELLATE TRIBUNAL, ERNAKULAM, COMMERCIAL TAXES, ERNAKULAM-682 031. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 031. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD-678 001. 4. THE COMMERCIAL TAX OFFICER, CHAVAKKAD, TRICHUR DISTRICT-680 651. 5. DISTRICT COLLECTOR, THRISSUR-680 651. 6. TAHASILDAR, CHAVAKKAD TALUK-680 651. 7. VILLAGE OFFICER, GURUVAYOOR VILLAGE, PIN 680 651. R1 TO R7 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.17749/2011-P: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ORDER IN KVATA 2467/2009 AND 2468/2009 PASSED BY THE R.2. DTD 12/07/2010. EXT.P.2: COPY OF THE STAY PETITION FILED IN TA (VAT) 717/2010 IN I.A. 598/2011 PENDING BEFORE THE R.1. DTD. 27/06/2011. EXT.P.3: COPY OF THE STAY PETITION FILED IN TA (VAT) 718/2010 IN I.A. 599/2011 PENDING BEFORE THE R.1. DTD 27/06/2011. EXT.P.4: COPY OF THE ORDER IN KVATA 714/2010 PASSED BY THE R.2. DTD. 25/09/2010. EXT.P.5: COPY OF THE STAY PETITION FILED IN TA 9VAT) 209/2011 IN I.A. 597/2011 PENDING BEFORE THE R.1. DTD 27/06/2011. EXT.P.6: COPY OF THE ORDER IN KVATA 2590/2010 PASSED BY THE R.3. DTD. 24/01/2011. EXT.P.7: COPY OF THE STAY PETITION FILED IN TA (VAT)705/2011 IN I.A. 600/2011 PENDING BEFORE THE R.1. DT.D 27/06/2011. EXT.P.8: COPY OF THE RR NOTICE ISSUED BY THE RESPONDENTS NO.5 TO 7 DTD. 08/06/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 17749 of 2011 --------------------------------- Dated this the 1st day of July, 2011 JUDGMENT Exts.P1, P4 and P6 are orders passed by 1st appellate authority on appeals filed by the petitioner against 4 distinct assessment orders, finalised by the 4th respondent, for various months in the years 2008-09 and 2009-10. The petitioner had preferred further appeals against those orders before the 1st respondent. Exts.P2,P3,P5 and P7 are the stay petitions filed along with the appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 1st respondent Tribunal. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps for recovery has now been initiated on the basis of Ext. P8 notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals and the stay petitions before the Tribunal, I am of the opinion that the writ petition can be disposed of directing the WP(C).17749/2011 2 appellate Tribunal to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 1st respondent Tribunal to consider and pass orders on Exts.P2,P3,P5 and P7 stay petitions, filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment, provided the appeals are already registered and the same are in order . 4. Till such time orders are passed by the 1st respondent as directed above, recovery of the amounts covered under Exts.P1,P4 and P6, which is now initiated on the basis of Ext. P8 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).17749/2011 3