IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND DECEMBER 2010 / 1ST POUSHA 1932 WP(C).No. 37991 of 2010(Y) -------------------------- PETITIONER(S): --------------- M/S.KRISHNAN NAIR & SONS JEWELLERS, PADMAVILASOM ROAD, FORT, THIRUVANANTHAPURAM DISTRICT-695023, REP. BY ITS MANAGING PARTNER SURESH K.BABU, S/O.LATE K.KUNJIKRISHNAN NAIR, THAYILMANA, KRHB-10, 4/1248-1, KURAVANKONAM, KAVADIYAR VILLAGE, TRIVANDRUM-695003. BY ADV. SRI.O.RAMACHANDRAN NAMBIAR SRI.GEEN T.MATHEW SRI.RAJEEV ATTINGAL RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY CHIEF SECRETARY, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT - 695 001. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM DISTRICT- 695 001. 3. ASSISTANT COMMISSIONER (ASSMT), OFFICE OF THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KVAT, THIRUVANANTHAPURAM DISTRICT - 695 001. BY GOVT. PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.37991 of 2010-Y ---------------------------------------- Dated this the 22nd day of December, 2010. J U D G M E N T Aggrieved by Exts.P1 and P2 orders of assessment completed with respect to the years 2005-06 and 2006-07, the petitioner had preferred appeals before the 2nd respondent, as evidenced from Exts.P3 and P4. The petitioner had filed Exts.P5 and P6 applications before the 2nd respondent seeking an early hearing of the appeal by that authority. According to the petitioner, the appeals as well as the applications submitted are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals, recovery steps has now been initiated on issuing Ext.P7 notice. Hence the petitioner seeks interference of this Court to dispose of the appeals and till then to stay the recovery steps. 2. Considering pendency of the matter before the statutory appellate authority, I am of the view that the writ W.P(C) No.37991 of 2010-Y 2 petition can be disposed of directing that authority to take appropriate steps. 3. If the petitioner files any stay petition before the 2nd respondent seeking stay of collection of the tax amount in dispute, that respondent shall consider such applications and pass appropriate orders after affording an opportunity of hearing to the petitioner at the earliest possible, at any rate within a period of one month from the date of receipt of such application. 4. In order to facilitate the petitioner to approach the appellate authority seeking appropriate interim relief, recovery steps initiated pursuant to Ext.P7 notice shall be kept in abeyance for the period of six weeks from today. C.K.ABDUL REHIM JUDGE ab