IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 27890 of 2009(E) -------------------------- PETITIONER(S): --------------- M/S. DIVYA METAL INDUSTRIES, CHELAKARA, REP. BY ITS MANAGING PARTNER, V.GOVINDAN KUTTY. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, THRISSUR. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27890 OF 2009 ------------------------------ Dated this the 6th day of October, 2009 J U D G M E N T ---------------------- 1. Aggrieved by Ext.P1 assessment order pertaining to the year 2006-07, the petitioner had filed appeal as evidenced by Ext.P2, before the 2nd respondent. Along with the appeal, the petitioner had also filed Ext.P3 petition seeking stay of realisation of the tax amount in dispute, pending disposal of the appeal. It is submitted that the petitioner had also filed Ext.P4 application seeking early hearing and disposal of the appeal. According to the petitioner the appeal and the accompanying applications are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that coercive steps are now being initiated as evidenced by Ext.P5 demand notice for realisation of tax, without considering pendency of the appeal. 2. Having considered facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the appellate authority to consider and dispose of the appeal as well as the stay petition. 3. The 2nd respondent is directed to consider and pass W.P.(C).27890/09-E 2 orders on Ext.P3 stay petition 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. The respondents are directed to keep in abeyance all further steps for realisation of the amounts covered under Ext.P1 assessment till orders are passed on Ext.P3 stay petition as directed above. The 2nd respondent is further directed to take all earnest efforts to dispose of Ext.P2 appeal at the earliest. C.K.ABDUL REHIM, JUDGE. okb