IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 30TH NOVEMBER 2010 / 9TH AGRAHAYANA 1932 WP(C).No. 35696 of 2010(J) ---------------------------------------- PETITIONER(S): ------------------------- T.G.GOPAKUMAR,PROPRIETOR,HARITHA TREADS, MINI INDUSTRIAL ESTATE,OLLUR,THRISSUR. BY ADVS. SRI.M.UNNIKRISHNA MENON, SRI.K.M.JAMALUDHEEN. RESPONDENT(S): --------------------------- 1. KERALA AGRICULTURAL INCOME TAX & SALES TAX, APPELLATE TRIBUNAL,ADDITIONAL BENCH, PALAKKAD-678 001. 2. THE COMMERCIAL TAX OFFICER,4TH CIRCLE, THRISSUR DISTRICT-680 609. 3. INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES, IRINJALAKUDA-680121. R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.35696 of 2010 ------------------------------------------- Dated this the 30th day of November, 2010 J U D G M E N T ---------------------- Against Ext.P1 order of assessment, second appeal filed by the petitioner is pending consideration and disposal before the 1st respondent, as evidenced from Ext.P3. The petitioner had also preferred Ext.P3 application for stay, along with the appeal. According to the petitioner, the Tribunal has not considered the appeal or the stay petition. But coercive steps has now been pursued without considering pendency of the appeal. Hence the petitioner seeks direction to restrain the recovery steps, till the disposal of the appeal by the 1st respondent. 2. Considering pendency of the matter before the statutory appellate Tribunal, I am of the view that the writ petition can be disposed of directing that Tribunal to expedite the matter. 3. Accordingly the writ petition is disposed of directing the 1st respondent Tribunal to consider and pass orders on Ext.P3 stay petition, after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a W.P.(C).35696/10-J -2- period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the Tribunal as directed above, recovery of amounts covered under Ext.P1 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM, JUDGE. okb