IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 30TH OCTOBER 2009 / 8TH KARTHIKA 1931 WP(C).No. 30976 of 2009(N) -------------------------- PETITIONER(S): --------------- M/S.IDEA CELLULAR LTD., MERCY ESTATE, M.G.ROAD, RAVIPURAM, KOCHI, REP. BY ITS AUTHORIZED SIGNATORY, MR.C.RAMACHANDRAN. BY ADVS. SRI.P.SANJAY SMT.A.PARVATHI MENON SRI.BIJU MEENATTOOR SRI.RAJAN KUDUMBATHIL SRI.GLEN ANTONY RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY SECRETARY (TAXES), MINISTRY OF FINANCE, SECRETARIAT, THIRUVANANTHAPURAM. 2. FAST TRACK TEAM, REP. BY THE ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE III COMMERCIAL TAXES COMPLEX, ERNAKULAM, COCHIN-682 015. 3. ASSISTANT COMMISSIONER (ASSESSMENT) DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE III, COMMERCIAL TAXES COMPLEX, ERNAKULAM, COCHIN-682 015. 4. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 5. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30976 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of October, 2009 J U D G M E N T 1. Against Ext.P7 order imposing penalty, the petitioner had filed statutory appeal before the 4th respondent as evidenced from Ext.P12. Along with the appeal the petitioner had filed petitions seeking interim stay as evidenced from Ext.P13. The petitioner had also filed Ext.P14 application seeking early disposal of the appeal. It is submitted that the appeal and accompanying applications are pending consideration and disposal before the 4th respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, coercive steps of recovery have now been initiated pursuant to Ext.P15 notice. Hence the petitioner is seeking direction for an early disposal of the appeal and to keep in abeyance recovery steps till then. 2. Heard counsel for the petitioner and Government Pleader appearing for the respondents. Having W.P.(C)No. 30976 of 2009 -2- considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the appellate authority to have an early disposal of the appeal as well as the stay petition. 3. Therefore the 4th respondent is directed to take up Ext.P13 stay petition, if the appeal is validly instituted, and dispose of the same after affording opportunity to the petitioner, at the earliest, at any rate within a period of one month from the date of receipt of copy of this judgment. 4. The respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P7 order of penalty, which is initiated pursuant to Ext.P15 notice, till orders are passed on the stay petition as directed above. 5. The 4th respondent is also directed to take effective steps for disposal of the appeal at the earliest, thereafter. C.K. ABDUL REHIM JUDGE shg/