IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH DECEMBER 2009 / 24TH AGRAHAYANA 1931 WP(C).No. 36122 of 2009(I) -------------------------- PETITIONER(S): --------------- JOBY JOSEPH, PROPRIETOR, M/S.T.J.TRADERS, ADIPERANDA, APX/234A, KAIRADY, PALAKKAD. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER - II, CHITTUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY TAHSILDAR (RR), TALUK OFFICE, ALATHUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.36122 OF 2009 ------------------------------ Dated this the 15th day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P3 and P4 statutory appeals filed against Ext.P1 and P2 assessments, with respect to the year 2008-09 and April 2009, are pending consideration and disposal before the statutory appellate authority (2nd respondent), I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 2nd respondent is directed to consider and pass orders on Ext.P5 and P6 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. 3. The respondents are restrained from proceeding with further steps for realisation of amounts covered under Ext.P1 and Ext.P2, till the 2nd respondent passes orders as directed above. 4. The 2nd respondent is also directed to take steps for an early disposal of the appeals, thereafter. C.K.ABDUL REHIM, JUDGE. okb