IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH DECEMBER 2009 / 19TH AGRAHAYANA 1931 WP(C).No. 35673 of 2009(D) -------------------------- PETITIONER(S): --------------- 1. M/S.TECHNOVA MEDISYSTEM, 44/135/IST FLOOR, VYTILLA, KOCHI, REPRESENTED BY ITS PARTNER-SURESH.S. 2. SURESH.S, S/O.K.S.SURENDRAN, AGED 26, PARTNER, M/S.TECHNO MEDISYSTEM, 44/135/IST FLOOR, VYTTILLA, KOCHI. 3. M.C.CHERIYAN, AGED 64, MANGALASSERRYIL HOUSE, AYAVANA.P.O, MUVATTUPUZHA. BY ADV. SRI.G.KRISHNAKUMAR SRI.M.MANOJ KUMAR MALLIA SRI.P.H.SHAJI (THRIKKAKARA) SMT.RESMITHA R.CHANDRAN SMT.M.P.RETHNAM RESPONDENT(S): --------------- 1. DEPUTY THAHASILDAR (R.R), MUVATTUPUZHA. 2. VILLAGE OFFICER, ERAMALLUR, MUVATTUPUZHA. 3. DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAX OFFICE, ERNAKULAM. 4. COMMERCIAL TAX OFFICER, 2ND CIRCLE, TRIPOONITHURA. GOVERNMENT PLEADER SRI.V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No. 35673 OF 2009 ------------------------------ Dated this the 10th day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal filed against the order of assessment for the period from April 2007 to March 2008 is pending consideration and disposal before the 3rd respondent appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Therefore, the 3rd respondent is directed to consider and pass orders on Ext.P3 stay petition filed along with the appeal, 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. The respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P1 assessment, which is sought to be recovered pursuant to Ext.P5 and P6 notices, till orders are passed by the 3rd respondent as directed above. 4. The 3rd respondent is also directed to take steps for an early disposal of the appeal, thereafter. C.K.ABDUL REHIM, JUDGE. okb