IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH DECEMBER 2009 / 18TH AGRAHAYANA 1931 WP(C).No. 35403 of 2009(U) -------------------------- PETITIONER(S): --------------- K.K.RAGHURAMAN, PROPRIETOR, STAR ENGINEERING, IRRITTY, KANNUR DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KUTHUPARAMBA, KANNUR DISTRICT. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. BY G.P.SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ----------------------------------------- W.P(C).No.35403 of 2009 ----------------------------------------- Dated this the 9th December, 2009 JUDGMENT Since statutory appeals filed as per Exts.P7 and P8, against Exts.P5 and P6 assessments with respect to the years 2005-2006 and 2006-2007, are pending consideration and disposal before the second respondent appellate authority, I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Accordingly, the second respondent is directed to consider and pass orders on Exts.P9 and P10 applications for stay filed along with the appeals, after affording an opportunity of hearing 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. 3. The respondents are directed to keep in abeyance all the recovery steps initiated pursuant to Exts.P11 and P12 for realisation of the amount covered under Exts.P5 and P6 assessments, till orders are passed by the appellate authority as -2- directed above. 4. The appellate authority is also directed to take steps for an earlier disposal of the appeals, thereafter. C.K.Abdul Rehim, Judge cms