IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH FEBRUARY 2011 / 28TH MAGHA 1932 WP(C).No. 4668 of 2011(G) --------------------------------- PETITIONER(S): ------------------- M/S M B M GRANITE, 30/231, PUTHIYANGADI, CALICUT, REPRESENTED BY MANAGING PARTNER K.MAJEED. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENT(S): --------------------- 1. THE INTELLIGENCE OFFICER SQUAD NO.II, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 2. THE ASSISTANT COMMISSIONER II, SPECIAL CIRCLE, COMMERCIAL TAXES, KOZHIKODE. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 4. SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.4668 of 2011 ------------------------------- Dated this the 17th day of February, 2011. J U D G M E N T Aggrieved by Ext.P2 order of assessment, the petitioner had filed statutory appeal before the third respondent as evidenced from Ext.P4. Along with appeal Ext.P5 stay petition was also filed. The petitioner had filed Ext.P6 seeking an early disposal of the appeal. It is stated that the appeal as well as the accompanying applications are pending consideration and disposal before the third respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated, on the basis of Ext.P7 notice. Therefore, the petitioner seeks interference of this Court to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the matter is in seizin of the statutory appellate authority, I am of the view that the writ petition can be disposed of directing that authority to dispose the matter expeditiously. 2 W.P.(C).No.4668 of 2011 3. Therefore the third respondent is directed to consider and pass orders on Ext.P5 stay petition 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 third respondent as directed above, recovery of the amounts covered under Ext.P2, which is now initiated on the basis of Ext.P7 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM, Judge ami/