IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD MARCH 2011 / 2ND CHAITHRA 1933 WP(C).No. 9107 of 2011(K) ------------------------ PETITIONER : --------------------- V.M.SIRAJ, M/S.KANIYAMKUDY TRADERS, KATHRIKADAVU, KOCHI-17. BY ADV. SMT.T.RADHAMANY RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, KALAMASSERY AT PALARIVATTOM - 682 025. 2. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 014. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682 014. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 9107 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF PREASSESSMENT NOTICE DATED 10.11.10 ISSUED BY THE 1ST RESPONDENT. EXT.P2 : COPY OF REPLY DATED 23.12.10 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P3 : COPY OF THE ASSESSMENT ORDER DATED 30.12.2010 OF THE 1ST RESPONDENT. EXT.P4 : COPY OF THE APPEAL MEMORANDUM DATED 21.02.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5 : COPY OF THE STAY PETITION DATED 21.02.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P6 : COPY OF THE APPLICATION FOR OUT OF TURN HEARING DATED 21-02-2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P7 : COPY OF FORM 1 DEMAND NOTICE DATED 09.03.11 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.9107 of 2011 ------------------------------- Dated this the 23rd day of March, 2011. J U D G M E N T Against Ext.P3 order of assessment the petitioner had preferred statutory appeal before the second respondent, as per Ext.P4. Ext.P5 is the stay petition filed along with appeal. 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 taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Ext.P7 notice. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the second respondent 2 W.P.(C).No.9107 of 2011 to consider and pass orders on Ext.P5 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. 4. Till such time orders are passed by the second respondent as directed above, the recovery steps now initiated pursuant to Ext.P7 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM, Judge ami/