IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 4TH APRIL 2011 / 14TH CHAITHRA 1933 WP(C).No. 10644 of 2011(E) -------------------------- PETITIONER(S): --------------- M/S.EDAPPAL HOSPITALS (P) LTD., EDAPPAL, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, MRS CHITRA GOPINATH. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PONNANI 676 317. 2. APPELLATE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMEMRCIAL TAXES, PALAKKAD-678 001. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.10644 of 2011-E ---------------------------------------- Dated this the 4th day of April, 2011. J U D G M E N T Against Exts.P1, P2 and P3 orders of assessments for the years 2005-06, 2006-07 and 2007-08, the petitioner had preferred statutory appeals before the 2nd respondent, as per Exts.P4, P5 and P6. Exts.P7, P8 and P9 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Exts.P10, P11 and P12 notices. 2. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the W.P(C) No.10644 of 2011-E 2 writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P7, P8 and P9 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 one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, the recovery steps now initiated pursuant to Exts.P10, P11 and P12 notices shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab