IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH SEPTEMBER 2009 / 26TH BHADRA 1931 WP(C).No. 26196 of 2009(T) -------------------------- PETITIONER(S): --------------- UFO INDIA LTD., 7TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, ERNAKULAM, REPRESENTED BY ITS REG IONAL MANAGER-GIJU MATHEW. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.P.P.RAMACHANDRAN RESPONDENT(S): --------------- 1. COMMERICAL TAX OFFICER, 3RD CIRCLE, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM,J ---------------------- W.P.(c) No.26196 of 2009 ---------------------------------------- Dated this the 17th day of September 2009 J U D G M E N T Against Ext.P1 assessment for the year 2008-2009, the petitioner had filed appeal as evidenced by Ext.P2 before the 2nd respondent. Along with the appeal, the petitioner had also filed Ext.P2(a) stay petition. Complaint of the petitioner is that pending disposal of the appeal and stay petition, steps are now initiated for realising the amount covered under Ext.P1, through Ext.P3 notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner is seeking directions for early disposal of the appeal as well as for keeping in abeyance the recovery proceedings till then. 2. Having considered the facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the 2nd respondent to consider and dispose of the appeal and the stay petition expeditiously. 3. Hence this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P2(a) stay application, after affording an opportunity of hearing to the W.P.(c) No.26196/09 2 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. The respondents are directed to keep in abeyance all further steps for realisation of the amounts covered under Ext.P1 order of assessment, till orders are passed on the stay petition by the 2nd respondent as directed above. (C.K.ABDUL REHIM, JUDGE) jsr