IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH JUNE 2011 / 16TH JYAISHTA 1933 WP(C).No. 14924 of 2011(M) -------------------------- PETITIONER:- ------------------ SAFEENA V.Y., PROPRIETRIX, M/S.BISMI LUBES, DESHABHIMANI ROAD, KALOOR, ERNAKULAM DISTRICT. BY ADV. SRI.BEJOY CHERIYAN RESPONDENTS:- --------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM-682 013. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 013. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM-682013. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = = WP(C).No.14924 of 2011-M. = = = = = = = = = = = = = = Dated this the 6th June, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment, the petitioner had preferred statutory appeal before the second respondent as evidenced from Ext.P2. Ext.P3 is the stay petition filed along with the appeal. The petitioner had also filed a petition for early hearing as evidenced from Ext.P4. 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 considering pendency of the appeal, coercive steps for recovery have now been initiated on issuing Ext.P5 demand notice under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeal, I am of the view that, the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The second respondent is directed to consider and WP(C).No.14924 of 2011-M. 2 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. 4. Till such time orders are passed by the second respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated pursuant to Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM, (Judge) Kvs/-