IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 29TH OCTOBER 2009 / 7TH KARTHIKA 1931 WP(C).No. 30642 of 2009(A) -------------------------- PETITIONER(S): --------------- M/S.UNI LINE, THAVAKKARA, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, SHRI. SIYAD K.P. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, II CIRCLE, COMMERCIAL TAX OFFICE, KANNUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KANNUR-670002. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30642 OF 2009 ------------------------------ Dated this the 29th day of October, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 order of the 1st respondent, the petitioner had filed statutory appeal before the 2nd respondent as evidenced by Ext.P2. Along with the appeal the petitioner had also filed stay petition as evidenced by Ext.P2(a). Ext.P2(b) is a petition filed seeking early hearing of the appeal. It is submitted that the appeal as well as accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, recovery steps have now been initiated pursuant to Ext.P3 notice issued under the Revenue Recovery Act. Hence the petitioner is seeking direction for early disposal of the appeal and for keeping in abeyance the recovery steps till then. 2. Heard counsel for the petitioner and the Government Pleader for the respondents. Considering facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the appellate authority to dispose of the matter on an early basis. W.P.(C).30642/09-A 2 3. Therefore the 2nd respondent is directed to consider and pass orders on Ext.P2(a) 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. Respondents are directed to keep in abeyance realisation of the amounts covered under Ext.P1 till orders are passed on the stay petition as directed above. The 2nd respondent will also take steps for early disposal of the appeal. C.K.ABDUL REHIM, JUDGE. okb