IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 30TH SEPTEMBER 2009 / 8TH ASWINA 1931 WP(C).No. 27389 of 2009(P) -------------------------- PETITIONER(S): --------------- N.K.ABDUL KHADER, P.C.K.WOODEN INDUSTRIES, THACKAKKOD, ELAVAMPADAM, PALAKKAD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27389 OF 2009 ------------------------------ Dated this the 30th day of September, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 order imposing penalty with respect to the assessment year 2007-08, the petitioner had filed Ext.P3 appeal before the 2nd respondent. Against Ext.P2 order of assessment for the very same year the petitioner had preferred Ext.P4 appeal before the same respondent. Exts.P5 and P6 are the stay petitions filed along with the appeals. It is submitted that the appeals and stay petitions are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that inspite of pendency of the appeals and stay petitions steps are now initiated for realisation of amounts covered under Ext.P1 and P2, pursuant to Ext.P7 notice issued under the provisions of the Kerala Revenue Recovery Act. Hence the petitioner is seeking directions for early disposal of the appeals and stay petitions and to stay realisation of the amounts in dispute, till then. 2. Heard the learned counsel for the petitioner and Government Pleader for respondents. Having considered the facts and circumstances of the case, I am of the opinion that the W.P.(C).27389/09-P 2 writ petition can be disposed of directing the appellate authority to consider and pass orders on the appeals as well as the stay petitions at the earliest. The 2nd respondent is directed to consider and pass orders on Exts.P5 and P6 stay petitions, 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 Exts.P1 and P2 till the 2nd respondent passes orders on Exts.P5 and P6 stay petitions. The 2nd respondent is also directed to take all earnest efforts to consider and dispose of the appeals as early as possible. C.K.ABDUL REHIM, JUDGE. okb