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. 9970 of 2011(U) ------------------------------------- PETITIONER: ------------------- P.A.SUBAIR, PROPRIETOR, M/S.SOUTHERN TIMBER DEPOT, ERATTUPETTA, KOTTAYAM DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PALA - 686 575. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALA - 680 575. R1 TO R3 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: prv. C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9970 of 2011 ---------------------------------------- Dated this the 4th day of April, 2011. J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the second respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, coercive steps of recovery has now been pursued. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, 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 writ petition is disposed of directing the second respondent 2 W.P(C) No.9970 of 2011 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. 4. Till such time orders are passed by the second respondent as directed above, recovery steps now initiated shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ami/