IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST MAY 2011 / 10TH JYAISHTA 1933 WP(C).No. 14630 of 2011(C) ---------------------------------- PETITIONER(S): ------------------- Y.KABEER, S/O.YUSUF, PROPRIETOR, AKR TEX, CHENTHAMARA NAGAR, THATTAMANGALAM, PALAKKAD. BY ADVS. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENT(S): -------------------- 1. THE APPELLATE TRIBUNAL, PALAKKAD BENCH, PALAKKAD - 678 001. 2. THE ASSISTANT COMMISSIONER (APPEALS), OFFICE OF DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 3. THE COMMERCIAL TAX OFFICER, CHITTUR, PALAKKAD. 4. THE TAHSILDAR (RR), CHITTUR, PALAKKAD. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 14630 of 2011 --------------------------------- Dated this the 31st day of May, 2011 JUDGMENT Aggrieved by Ext.P1 order passed by the 1st appellate authority confirming the order of assessment, the petitioner had preferred Ext.P2 second appeal before the 1st respondent Tribunal. Ext.P3 is the stay petition filed along with the appeal. It is stated that the appeal as well as the stay petition are pending consideration and disposal before the 1st respondent Tribunal. Grievance of the petitioner is that, in the meanwhile coercive steps of recovery has been initiated, on the basis of Exts.P6 and P7 notices. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeal. 2. Considering the fact that the appellate Tribunal is in seizin of the matter, I am of the view that interest of justice will be served if a direction is issued to the Tribunal to consider and dispose of the matter on an expeditious basis. 3. Accordingly, the writ petition is disposed of directing the 1st respondent Tribunal to consider and pass orders on Ext.P3 WP(C) .14630/2011 2 stay petition, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . Needless to say that while granting interim relief the 1st respondent Tribunal shall take note of the various remittances stated to have been made by the petitioner against the impugned assessment. 4. Till such time orders are passed by the 1st respondent Tribunal as directed above, recovery of the amounts covered under Exts.P6 and P7 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent Tribunal. 6. Needless to say that the 1st respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .14630/2011 3