IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND FEBRUARY 2011 / 3RD PHALGUNA 1932 WP(C).No. 5460 of 2011(F) ----------------------------------- PETITIONER(S): ------------------------- AMCO TRADING COMPANY, MUNNIYOOR SOUTH, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER V.SAIDALAVI. BY ADV. SRI.R.RAMADAS RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-16. 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-676 505. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 5460 of 2011 --------------------------------- Dated this the 22nd day of February, 2011 JUDGMENT Aggrieved by Exts.P1 and P2 orders of assessment completed with respect to the years 2007-08 and 2008-09 petitioner had preferred Exts.P3 and P4 appeals along with stay petitions as per Exts.P5 and P6, before the 2nd respondent. It is stated that Ext.P3 appeal which is filed against Ext.P1 order of assessment was heard by the appellate authority on 25.1.2011 and the matter now stands reserved for pronouncing orders. Ext.P4 appeal as well as Ext.P6 stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the matter before the appellate authority, coercive steps of recovery has now been initiated on the basis of Exts.P7 and P8 notices. Under such circumstances petitioner seeks direction for disposal of the appeal and till then to stay the recovery steps. 2. Considering the pendency of the matter before the statutory appellate authority, I am of the view that interest of justice will be served on issuing necessary direction to that WP(C) .5460/2011 2 authority. 3. Therefore the 2nd respondent is directed to pass orders on Ext.P3 appeal on the basis of the hearing conducted on 25.1.2011 at the earliest possible, at any rate within a period of two weeks from the date of receipt of a copy of this judgment. The 2nd respondent is further directed to consider and dispose of either Ext.P4 appeal or Ext.P6 stay petition filed with respect to the year 2008-09, at the earliest possible, after affording an opportunity of hearing to the petitioner, 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 2nd respondent as directed above, recovery of the amount covered under Exts.P1 and P2 which is now initiated on the basis of Exts.P7 and P8 notices shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .5460/2011 3