IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 14TH SEPTEMBER 2010 / 23RD BHADRA 1932 WP(C).No. 28371 of 2010(V) -------------------------- PETITIONER(S): --------------- VELIYIL ENGINEERING DEVELOPMENT PLOT, KALAMASSERY, KOCHI - 682 024, REPRESENTED BY IT'S PARTNER V.G.MICHEAL. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER -3, (W.C.) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682 030. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. W.P.C.NO.28371 of 2010 Dated this the 14th day of September 2010 J U D G M E N T Against Ext.P1 order of assessment pertaining to the year 2006-2007, the petitioner had filed Ext.P2 appeal before the second respondent. Along with the appeal, Ext.P3 petition was also filed seeking stay of recovery of the tax amount in dispute. It is submitted that the appeal as well as the stay petition are now pending consideration and disposal before the appellate authority. The petitioner is aggrieved by the revenue recovery steps initiated pursuant to Ext.P4 notice for realising the amount covered under Ext.P1, without taking into consideration pendency of the appeal. Hence interference of this Court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Heard, the learned Government Pleader appearing on behalf of the respondent. On the facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of with direction to the appellate authority to have an early consideration of the matter. W.P.C.No.28371/2010 2 3. The second respondent is directed to consider and pass orders on Ext.P3 stay petition after affording with an opportunity of hearing, as early as possible, at any rate, within a period of one month from the date of receipt of this judgment. 4. Till such time order is passed by the second respondent as directed above, recovery of amounts due under Ext.P1, which is now initiated pursuant to Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the appellate authority. (C.K.ABDUL REHIM, JUDGE) jsr // True Copy// PA to Judge W.P.C.No.28371/2010 3 W.P.C.No.28371/2010 4 W.P.C.No.28371/2010 5