IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH MAY 2010 / 14TH VAISAKHA 1932 WP(C).No. 14153 of 2010(T) -------------------------- PETITIONER(S): --------------- M/S. BHARAT PETROLEUM CORPORATION LTD., AMBALAMUGHAL, KOCHI REP. BY ITS SENIOR FINANCE MANAGER-K.SUNDARESWARA IYER. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.K.S.SAJEEV KUMAR RESPONDENT(S): --------------- 1. ASSISTANT COMMUISSIONER(WT) COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 2. DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. FOR R1 TO R3 BY GOVT. PLEADER SRI. MOHAMMED RAFIQUE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PKK C.K. ABDUL REHIM, J. ---------------------------------- W.P.(C) NO. 14153 OF 2010 ---------------------------------------- DATED THIS THE 4TH DAY OF MAY 2010 JUDGMENT ----------------- Against Ext. P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext. P2. The petitioner had also filed stay petition as evidenced from Ext. P2(a). It is submitted that the appeal as well as accompanying application are pending consideration and disposal before the 2nd respondent. Petitioner is aggrieved by the coercive steps initiated pursuant to Ext. P3 Demand Notice. 2. Under the above circumstances, I am of the opinion that this writ petition can be disposed of by issuing necessary directions to the appellate authority. 3. Accordingly, the 2nd respondent is directed to consider and pass orders on Ext. P2(a) stay petition, after affording an opportunity for hearing to the petitioner, as early as possible, at any rate, within one month from the date of receipt of copy of this W.P.(C) NO. 14153 OF 2010 2 judgment. Recovery of the amounts covered under Ext. P1 shall be kept in abeyance till orders are passed by the 2nd respondent, as directed above. The petitioner shall produce a copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE pkk