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. 8976 of 2011(V) -------------------- PETITIONER : --------------------- MAGGIE JOSE, PROPRIETRIX, VELLIAPPALLIL JEWELLERY, PALA (RESIDING AT VELLIAPPALLIL HOUSE, PRAVITHANAM, PALA). BY ADVS. SRI.K.GOPALAKRISHNA KURUP, SENIOR ADVOCATE SRI.S.MANU SMT.K.DEEPA (PAYYANUR) RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, PALA-686575. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM -18. R1 & R2 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. 8976 of 2011(V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ORDER DATED 5.2.2011 AND THE NOTICE OF DEMAND ISSUED BY THE 1ST RESPONDENT. EXT.P2 : COPY OF THE APPEAL FILED BY THE PETITIONER DATED 8.3.2011. EXT.P3 : COPY OF THE APPLICATION FILED ALONG WITH EXT. P2. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.8976 of 2011-V ---------------------------------------- Dated this the 23rd 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 2nd 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 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, the petitioner is now threatened with coercive steps of recovery. Grievance of the petitioner is that without considering pendency of the appeal, the petitioner is now threatened with coercive steps of recovery. 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. W.P(C) No.8976 of 2011-V 2 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd 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 2nd respondent as directed above, recovery of amounts covered under Ext.P1 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab