IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH DECEMBER 2009 / 26TH AGRAHAYANA 1931 WP(C).No. 36461 of 2009(C) -------------------------- PETITIONER(S): --------------- M/S. INDIAN HOME APPLIANCES, NEAR PUTHIYAPARAMBA L.P SCHOOL, VALAPATTANAM, KANNUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, P. RAMESH. BY ADV. SRI.V.P.SUKUMAR RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER (AA), KANNUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.36461 OF 2009 ------------------------------ Dated this the 17th day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal filed against Ext.P1 assessment with respect to the year 2005-06, is pending consideration and disposal before the appellate authority (2nd respondent), I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P3 stay petition filed along with the appeal, 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. 3. The respondents are restrained from proceeding with further steps for realisation of the amounts covered under Ext.P1, which is initiated pursuant to Ext.P4 recovery notice, till the 2nd respondent passes orders as directed above. 4. The 2nd respondent is also directed to take steps for an early disposal of the appeal, thereafter. C.K.ABDUL REHIM, JUDGE. okb