IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 19TH NOVEMBER 2010 / 28TH KARTHIKA 1932 WP(C).No. 34561 of 2010(U) -------------------------- PETITIONER: ------------------ P.M.ALI AKBAR, P.S.METALS, P.S.MATCH, OTTAPALAM, REP. BY ITS POWER OF ATTORNEY HOLDER, P.S.MOIDEEN. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENTS: --------------------- 1. COMMERCIAL TAX OFFICER, OTTAPALAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.34561 of 2010-U ---------------------------------------- Dated this the 19th day of November, 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 second respondent. Along with the appeal, Ext.P3 stay petition was also filed. The petitioner had also filed an early hearing petition as evidenced from Ext.P4. Grievance of the petitioner is that without considering pendency of the appeal and the accompanying applications, steps for recovery of the amounts has now been initiated as per Ext.P5 demand notice. Hence the petitioner seeks interference of this Court to restrain the recovery, till the disposal of the appeal. 2. Heard; learned Government Pleader appearing for the respondents. Considering pendnecy of the statutory appeal before the second respondent, I am of the view that the writ petition can be disposed of directing an expeditious disposal of the matter by that authority. W.P(C) No.34561 of 2010-U 2 3. In the result, the writ petition is disposed of directing the second respondent to consider and pass orders on 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 passed on the stay petition as directed above, further steps of recovery pursuant to Ext.P5 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM JUDGE ab W.P(C) No.34561 of 2010-U 3