IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH MARCH 2011 / 17TH PHALGUNA 1932 WP(C).No. 6949 of 2011(P) -------------------------------- PETITIONER(S): ------------------- M/S.A.M.TRADE LINKS, 14/909, SUJATHA ROAD, PANDIKUDY, KOCHI-682 002, REPRESENTED BY ITS PROPRIETOR SRI.MOHAMMED ASHRAF.A. BY ADV. SRI.ASWIN GOPAKUMAR RESPONDENT(S): -------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES OFFICE, I CIRCLE, MATTANCHERRY-682 002. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES COMPLEX, PERUMANOOR, ERNAKULAM-682 015. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES OFFICE, MATTANCHERRY - 682 002. 5. M.D.KURIAN, AGED ABOUT 50 YEARS, FATHER'S NAME NOT KNOWN TO THE PETITIONER, THE COMMERCIAL TAX OFFICER, I CIRCLE, MATTANCHERRY - 682 002. R1 TO R4 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No. 6949 of 2011 ------------------------------- Dated this the 8th day of March, 2011. J U D G M E N T Aggrieved by Ext.P3 order of assessment, the petitioner had filed statutory appeal before the third respondent, as evidenced from Ext.P4. Ext.P5 is the interim application for stay filed along with the appeal. It is stated that the appeal was registered on the files of the third respondent and the appeal as well as the stay petition are pending consideration and disposal before that authority. Grievance of the petitioner is that, pending disposal of the appeal, coercive steps of recovery has now been initiated on the basis of Ext.P6 revenue recovery notices. Hence the petitioner seeks a direction to restrain the recovery steps till the disposal of the appeal. 2. Considering pendency of the matter before the statutory appellate authority, I am of the view that interest of justice will be served if a direction is issued to that authority 2 W.P.(C).No. 6949 of 2011 to deal with the matter expeditiously. 3. Therefore, the writ petition is disposed of directing the third respondent to consider and pass orders on Ext.P5 interim application for stay, provided the appeal in question is registered before that authority, 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. Till such time orders are passed by the third respondent as directed above, recovery of amounts covered under Ext.P3 order of assessment, which is now been initiated on the basis of Ext.P6 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the third respondent. C.K.ABDUL REHIM, Judge ami/