IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH MARCH 2011 / 25TH PHALGUNA 1932 WP(C).No. 8304 of 2011(K) ------------------------------------- PETITIONER: ------------------- M/S.KORAL MARKETING, ADOOR. REPRESENTED BY MANAGING PARTNER, MS.ARCHANA. BY ADVS. SRI.K.M.FIROZ, SMT.M.SHAJNA RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, ADOOR - 691 23. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 691 001. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), ADOOR - 691 523. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.8304/2011-K: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 07/12/2010 FOR THE YEAR 2008-09. EXT.P.2: COPY OF THE APPEAL PETITION FOR 2008-2009 DTD. 28/12/2010. EXT.P.3: COPY OF THE PETITION FOR STAY FOR 2008-09 DTD. 28/12/2010. EXT.P.4: COPY OF THE DEMAND NOTICE IN FORM NO.10 DTD. 08/03/2011 ISSUED BY THE R.3. EXT.P.5: COPY OF THE DEMAND NOTICE IN FORM NO.1. DTD.08/03/2011 ISSUED BY THE R.3. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.8304 of 2011 ---------------------------------------- Dated this the 16th day of March, 2011. J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the second respondent, as per Ext.P2. Ext.P3 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 Exts.P4 and P5 notices. 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 2 W.P(C) No.8304 of 2011 writ petition is disposed of directing the second respondent 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. 4. Till such time orders are passed by the second respondent as directed above, recovery steps now initiated pursuant to Exts.P4 and 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 ami/