IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 27960 of 2009(L) -------------------------- PETITIONER(S): --------------- A.SAJITH, S/O.LATE ASANARU PILLAI, PROPRIETOR,M/S.AL-SAJ RESTAURANT,KAZHAKOOTTAM.PO, THIRUVANANTHAPURAM. BY ADV. SRI.SOORAJ T.ELENJICKAL SRI.K.NIRMALAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAX DEPARTMENT, 3RD CIRCLE, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27960 OF 2009 ------------------------------ Dated this the 6th day of October, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 order of assessment pertaining to the year 2005-06 the petitioner had filed Ext.P3 appeal before the 2nd respondent. Along with the appeal the petitioner had also filed a petition seeking stay of realisation of the tax amount in dispute, as evidenced by Ext.P4. It is submitted that appeal and stay petition are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that steps for recovery of the amount covered under Ext.P1 has now been initiated without taking note of pendency of the appeal. 2. Having considered the facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the 2nd respondent for an early disposal of the appeal as well as stay petition. 3. The 2nd respondent is directed to take up Ext.P4 stay petition and to dispose of the same 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. Respondents are directed to keep in abeyance W.P.(C).27960/09-L 2 steps for realisation of the amount covered under Ext.P1 order of assessment till orders are passed on Ext.P4 stay petition by the 2nd respondent as directed above. The 2nd respondent is further directed to take all earnest efforts for an early disposal of Ext.P3 appeal. C.K.ABDUL REHIM, JUDGE. okb