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. 26216 of 2009(V) -------------------------- PETITIONER(S): --------------- BINSON JOSEPH,KOTTARATHIL HOUSE, BTS,MAMANGALAM CROSS ROAD,MAMANGALAM,KOCHI-24. BY ADV. SRI.V.P.SUKUMAR RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE,KALAMASSERY. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. 3. THE TAHSILDAR(RR),KANAYANNOOR TALUK, ERNAKULAM,KOCHI-11. 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.26216 of 2009 ---------------------------------------- Dated this the 17th day of September 2009 J U D G M E N T Against Ext.P1 order of assessment pertaining to the year 2006-2007, the petitioner had preferred Ext.P2 appeal before the 2nd respondent. Along with the appeal, the petitioner had also filed Ext.P3 stay application, seeking stay of collection of the tax in dispute. Complaint of the petitioner is that pending disposal of the appeal and stay application, steps for realisation of the amount covered under Ext.P1 has now been initiated pursuant to issuance of Exts.P4 and P5 notices, under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner is seeking directions for early disposal of the appeal and also for keeping in abeyance the recovery steps till the disposal of the appeal. 2. Having considered the facts and circumstances, I am of the opinion that the writ petition can be disposed of directing the 2nd respondent to consider and dispose of the appeal as well as stay application, expeditiously. Hence the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition after affording an opportunity for W.P.(c) No.26216/09 2 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. The respondents are directed to keep in abeyance all further steps for realisation of the amount 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