IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38350 of 2010(P) -------------------------- PETITIONER(S): --------------- NEW KCM TRADING CORPORATION, MANJERI, REP. BY ITS MANAGING PARTNER NUVAIS. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER-I, MANJERI-676521. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MANJERI-676 521. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.38350 of 2010-P ---------------------------------------- Dated this the 23rd day of December, 2010. J U D G M E N T Aggrieved by Ext.P1 order of assessment the petitioner had preferred Ext.P2 appeal before the 2nd respondent. Ext.P3 is the stay petition filed along with the appeal. According to the petitioner, the appeal and the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated as per Ext.P4 notice. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeal. 2. Considering pendnecy of statutory appeal before the 2nd respondent, I am of the view that the writ petition can be disposed of directing that authority to take appropriate action. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on W.P(C) No.38350 of 2010-P 2 Ext.P3 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 4. Till such time orders are issued by the 2nd respondent as directed above, further steps of recovery pursuant to Ext.P1, which is initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.38350 of 2010-P 3