IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH MAY 2010 / 16TH VAISAKHA 1932 WP(C).No. 14441 of 2010(E) -------------------------- PETITIONER(S): --------------- SVA INTERIORS, XL/7334, DEVAKI NIVAS, M.G.ROAD, ERNAKULAM. (REPRESENTED BY KAMALNATH SHENOY, PARTNER). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN SRI.K.V.VIMAL RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (AA), O/O THE DEPUTY COMMISSIONER, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.MOHAMMED RAFEEK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.14441 OF 2010 ------------------------------ Dated this the 6th day of May, 2010 J U D G M E N T ---------------------- 1. Against Ext.P1 order of assessment and Ext.P2 order imposing penalty the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Ext.P3 & P4. The petitioner had also filed applications for interim stay and early hearing of the appeals as evidenced from Ext.P3(a), P3(b), P4(a) and P4(b). It is submitted that the appeals as well as accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that Ext.P5 has now been issued threatening recovery of amounts covered under the impugned order, without considering pendency of the appeals and interim applications. 2. Under the above circumstances I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the statutory Appellate Authority. 3. The 2nd respondent is directed to consider and W.P.(C).14441/2010 -2- pass orders on Ext.P3(b) and P4 (b) stay petitions filed along with 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. Recovery of amounts covered under Ext.P1 and P2 shall be kept in abeyance till orders are passed by the 2nd respondent as directed above. 5. The petitioner shall produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb