IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST JULY 2011 / 10TH ASHADHA 1933 WP(C).No. 11978 of 2011(V) -------------------------- PETITIONER(S): --------------- MS.MANUELSONS HOTELS PVT.LIMITED, CALICUT:BY MANAGING DIRECTOR P.M.UTHOOP. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER,SPECIAL CIRCLE-I,COMMERCIAL TAXES,KOZHIKODE-673006. 2. THE DEPUTY COMMISSIONER:COMMERCIAL TAXES KOZHIKODE-673006. * ADDL. 3RD RESPONDENT: DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. SUO MOTO IMPLEADED AS PER JUDGMENT DTD.1.7.2011 IN W.P(C) NO.11978/2011 BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11978 of 2011(V) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE NOTICE DTD.30.11.2010 EXT.P2: COPY OF THE NOTICE DTD.16.2.2011 EXT.P3: COPY OF THE RECEIPT DTD.30.3.2011 EXT.P4: COPY OF THE ACKNOWLEDGMENT DTD.24.2.2011 EXT.P5: COPY OF THE ACKNOWLEDMENT DTD.25.3.2011 EXT.P6: COOPY OF THE ACKNOWLEDMENT DTD.31.3.2011 EXT.P7: COPY OF THE ACKNOWLEDMENT DTD.8.4.2011 EXT.P8: COPY OF THE ACKNOWLEDMENT DTD.9.4.2011 EXT.P9: NOTICE PROPOSING CANCELLATION OF RC DTD.22.3.2011 EXT.P10: COPY OF THE ORDER 31.3.2011 EXT.P11: COPY OF ADVISE DTD.31.3.2011 EXT.P12: COPY OF THE APPEAL DTD.5.5.2011 EXT.P13: COPY OF THE STAY PETITION DTD.5.5.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.11978 of 2011-V ---------------------------------------- Dated this the 1st day of July, 2011. J U D G M E N T This writ petition was originally filed challenging Ext.P10 order through which registration granted to the petitioner was cancelled. Finding that the petitioner has got an effective statutory remedy, the writ petition was not entertained, directing the petitioner to approach the appellate authority. It is now brought to notice of this court that, against Ext.P10, the petitioner had filed Ext.P12 appeal accompanied by Ext.P13 stay petition, before the Deputy Commissioner (Appeals), Commercial Taxes, Kozhikkode. I am of the view that interest of justice will be served if a direction is issued to the appellate authority to have an early consideration of the matter and till then to restrain further steps. 2. Under the above mentioned circumstances the Deputy Commissioner (Appeals), Commercial Taxes, Kozhikode, is impleaded suo moto as additional 3rd W.P(C) No.11978 of 2011-V 2 respondent. The said respondent is directed to consider and dispose of Ext.P12 appeal or if not possible Ext.P13 stay petition filed along with Ext.P12 appeal, if the appeal is already registered and the same is in order, and to pass appropriate orders thereon, 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. Till such time orders are issued by the 3rd respondent as directed above, further steps pursuant to Exts.P10 and P11 shall be kept in abeyance. 4. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM JUDGE ab