IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH MARCH 2011 / 9TH CHAITHRA 1933 WP(C).No. 9976 of 2011(V) --------------------------------------- PETITIONER(S): ------------------------ M/S.BAJAJ ELECTRICALS LTD.,CRL, HOUSE 42/1107, TATA OIL MILLS ROAD, ERNAKULAM, COCHIN - 682018 REPRESENTED BY IT'S BRANCH SALES SUPPORT MANAGER MR.RAJESH.K. BY ADV. SMT.K.LATHA RESPONDENT(S): ---------------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 1. 2. ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE - I, ERNAKULAM - 682 016. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 016. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM - 682 030. R1 TO R4 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9976 of 2011 ---------------------------------------- Dated this the 30th day of March, 2011. J U D G M E N T Against Ext.P1A order of assessment and Ext.P1B order imposing penalty, the petitioner had preferred statutory appeals before the third respondent, as per Exts.P2A and P2B. Exts.P3A and P3B 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 third 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.P4 notice. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory 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. 2 W.P(C) No.9976 of 2011 3. Under the above mentioned circumstances, the writ petition is disposed of directing the third respondent to consider and pass orders on Exts.P3A and P3B 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 third respondent as directed above, recovery steps now initiated pursuant to Ext.P4 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the third respondent. C.K.ABDUL REHIM JUDGE ami/