IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH MARCH 2011 / 4TH CHAITHRA 1933 WP(C).No. 9590 of 2011(W) ------------------------- PETITIONER(S): --------------- M/S.TATA PROJECTS LTD,35/501/9,ROSE GARDEN COLONY,PALLINADA,PALARIVATTOM,PIN-682303, PIN-682303,REPRESENTED BY IT'S ACCOUNTS OFFICER MR.S.N.KINI. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM-1. 2. ASSISTANT COMMISSIONER(WORKS CONTRACT), COMMERCIAL TAXES,ERNAKULAM-682016. 3. DEPUTY COMMISSIONER(APPEALS),COMMERCIAL TAXES,ERNAKULAM,PIN-682016. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,KAKKANAD, ERNAKULAM-682030. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9590 of 2011-W ---------------------------------------- Dated this the 25th day of March, 2011. J U D G M E N T Against Exts.P1A and P1B orders of assessment, the petitioner had preferred statutory appeals before the 2nd 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 3rd 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 Exts.P4A and P4B notices. 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. 3. Under the above mentioned circumstances, the W.P(C) No.9590 of 2011-W 2 writ petition is disposed of directing the 3rd 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 3rd respondent as directed above, recovery steps now initiated pursuant to Ext.P4A and P4B shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM JUDGE ab