IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH DECEMBER 2010 / 29TH AGRAHAYANA 1932 WP(C).No. 37620 of 2010(B) --------------------------------------- PETITIONER: ------------------- M/S. JAI HIND WIRE ROD MILLS LTD., C.C.S.SHOPPING COMPLEX, PIRIVUSALA, CHANDRANAGAR, PALAKKAD, REPRESENTE BY ITS MANAGER, C.NALLATHAMBI. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER (ASSMT.,), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD - 678 001. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 37620 of 2010 --------------------------------- Dated this the 20th day of December, 2010 JUDGMENT Against Ext.P1 order of assessment completed with respect to the year 2008-09, the petitioner had filed appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3 as well as petition for early hearing as per Ext.P4. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps has now been initiated on issuing Ext.P5 notice. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay WP(C) .37620/2010 2 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, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. Needless to say that the 2nd respondent will take earnest steps for disposal of the appeal at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .37620/2010 3