IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 12TH NOVEMBER 2010 / 21ST KARTHIKA 1932 WP(C).No. 34162 of 2010(U) ---------------------------------- PETITIONER(S): ------------------- M/S.MUKKAM TYRES, NEAR MANORAMA JUNCTION WAYANAD ROAD, CALICUT BY MANGING PARTNER O.A.KURIAKOSE BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): -------------------- 1. THE ASST.COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE II,COMMERCIAL TAXES KOZHIKODE-673006 2. THE DEPUTY COMMISSIONER (APPEALS) CALICUT-673006 3. INSPECTING ASSISTANT COMMISSIONER KOZHIKODE-673006 R1 TO R3 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ C.K.ABDUL REHIM, J ----------------------------------------------- W.P(C) No. 34162 of 2010-U ----------------------------------------------- Dated this the 12th day of November, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed against the petitioner, with respect to the year 2008-09, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal, an application seeking stay was also filed as per Ext.P3. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Ext.P4 notice under the provisions of the Kerala Revenue Recovery Act. 2. Heard, learned Government Pleader appearing on behalf of respondents. 3. Considering pendency of the statutory appeal before the 2nd respondent, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 4. The 2nd respondent is directed to consider and pass orders on Ext.P3 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. 5. Till such time the orders are passed on the stay petition, recovery of the amounts covered under Ext.P1, which is now initiated under Ext.P4 notice, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab