IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 WP(C).No. 27186 of 2009(P) -------------------------- PETITIONER(S): --------------- M/S.UNITED ELECTRICALS, JEWS STREET, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, C.K.ABY. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, II CIRCLE, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------- W.P.C.NO. 27186 OF 2009 --------------------------------------- Dated this the 29th day of September, 2009. J U D G M E N T With respect to Ext.P1 and P2 orders of assessments pertaining to the years 2006 - 2007 and 2007-2008, the petitioner had preferred Ext.P3 and P4 appeals before the second respondent. Along with the appeals the petitioner had also filed Ext.P5 and P6 stay petitions. It is submitted that the appeals as well as stay petitions are pending disposal before the second respondent. Complaint of the petitioner is that inspite of pendancy of the appeals steps are now initiated for realising the amounts covered under Ext.P1 and P2, pursuant to issuance of Ext.P7 and P8 notices under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner seeks direction for early disposal of the appeal and also for keeping in abeyance the recovery steps till then. 2. Heard learned Government Pleader appearing for the respondents. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the second respondent to consider and dispose of the appeals as well as the W.P.C.NO. 27186 OF 2009 2 stay petition. 3. The second respondent is directed to consider and pass orders of Ext.P5 and Ext.P6 stay petitions, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of the receipt of the copy of this judgment. The respondents are directed to keep in abeyance realisation of amounts covered under Ext.P1 and P2 till orders are passed on the stay petitions by the second respondent. It is also directed that the second respondent shall take all earnest efforts to dispose of the appeals as early as possible. The petitioner will furnish a copy of this judgment to the 2nd respondent. C.K. ABDUL REHIM, JUDGE. pm