IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 17258 of 2011(F) -------------------------- PETITIONER(S): --------------- N.MANIKANDAN,NEW NECHULLY MOBILE ZONE, MANNARKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER-I, COMMERCIAL TAXES,MANNARKKAD-678582. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PALAKKAD-678001. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17258 of 2011(F) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER PASSED BYTHE 1ST RESPONDENT FOR THE YEAR 2005-06 DTD.25.2.2010 EXT.P2 : COPY OF THE ASSESSMENT ORDER PASSED BYTHE 1ST RESPONDENT FOR THE YEAR 2006-07 DTD.25.2.2010 EXT.P3 : COPY OF THE ASSESSMENT ORDER PASSED BYTHE 1ST RESPONDENT FOR THE YEAR 2007-08 DTD.25.2.2010 EXT.P4 : COPY OF THE 1ST APPELLATE ORDER FOR THE YEAR 2005-06 DTD.3.5.2011 EXT.P5 : COPY OF THE 1ST APPELLATE ORDER FOR THE YEAR 2006-07 DTD.3.5.2011 EXT.P6 : COPY OF THE 1ST APPELLATE ORDER FOR THE YEAR 2007-08 DTD.3.5.2011 EXT.P7 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DTD.21.6.2011 EXT.P8 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DTD.21.6.2011 EXT.P9 : COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DTD.21.6.2011 EXT.P10 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-06 DTD.21.6.2011 EXT.P11 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 DTD.21.6.2011 EXT.P12 : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DTD.21.6.2011 EXT.P13 : COPY OF THE DEMAND NOTICE DTD.19.5.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE AB C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.17258 of 2011-F ---------------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Against Exts.P1 to P3 assessment orders, confirmed through Exts.P4 to P6 orders issued by the first appellate authority, the petitioner had preferred second appeals before the 2nd respondent, as per Exts.P7 to P9. Exts.P10 to P12 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued on issuing Ext.P13 demand notice. 2. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the second appeals and the stay petitions, 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.17258 of 2011-F 2 3. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P10 to P12 stay petitions filed along with the appeals, 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 steps now initiated pursuant to Ext.P13 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab