IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 6TH JANUARY 2011 / 16TH POUSHA 1932 WP(C).No. 436 of 2011(D) ------------------------ PETITIONER: ------------------ SMT.KOLSAM BEEVI, PROPRIETOR, M.M.TRADE LINKS, CHAKKAI, THIRUVANANTHAPURAM. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: ---------------------- 1. THE ASST.COMMISSIONER, SPL.CIRCLE (KVAT), COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 035. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, GOVT. OFFICE BULGS., VIKAS BHAVAN P.O., THIRUVANANTHAPURAM. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.436 of 2011-D. = = = = = = = = = = = = Dated this the 6th January, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment completed against the petitioner, statutory appeal was preferred before the second respondent as per Ext.P2. Along with the appeal the petitioner had also filed Ext.P3 stay petition. It is stated that the appeal and the stay petition are pending disposal before the second respondent. Meanwhile, when coercive steps were initiated the petitioner approached the assessing authority (the first respondent) and the petitioner was permitted to pay the amount due, in instalments. According to the petitioner, he had already effected payment of Rs.78,521/- being the first instalment as permitted. 2. In view of pendency of appeal before the second respondent, this writ petition is filed seeking direction for an early disposal of the appeal and till then to keep in WP(C).No.436 of 2011-D. 2 abeyance recovery steps. 3. Considering the fact that statutory appeal is pending disposal before the authority concerned, I am of the view that the writ petition can be disposed of directing that authority to consider the matter expeditiously. 4. Hence the writ petition is disposed of directing the 2nd respondent 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 period of one month from the date of receipt of a copy of this judgment. While deciding the issue regarding grant of interim relief the 2nd respondent shall take note of the amounts alleged to have been remitted by the petitioner pursuant to the instalment facility granted by the assessing authority. 5. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext.P1 shall be kept in abeyance. WP(C).No.436 of 2011-D. 3 6. The petitioner will produce a copy of this judgment before the appellate authority. The writ petition is disposed of as above. C.K.ABDUL REHIM, (Judge) Kvs/-