IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 31ST MARCH 2011 / 10TH CHAITHRA 1933 WP(C).No. 10238 of 2011(D) -------------------------------------- PETITIONER: ------------------- GALA ICE CREAM PVT.LTD., MAROOR, ELAMANNUR, PATHANAMTHITTA, REPRESENTED BY ITS DIRECTOR-FRANCIS JOHN. BY ADVS. SRI.V.V.ASOKAN, SRI.R.JAIKRISHNA. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER-I, ADOOR – 691 521. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM – 691 001. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, PATHANAMTHITTA – 689 645. 4. STATE BANK OF TRAVANCORE, PATHANAMTHITTA, REPRESENTED BY ITS BRANCH MANAGER – 689 695. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 10238 of 2011 --------------------------------- Dated this the 31st day of March, 2011 JUDGMENT Against Exts.P1 to P1(c) orders of assessment, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P2,P3,P4 and P5. Along with the appeals the petitioner had filed stay petitions as evidenced from Exts.P2 (a), P3(a), P4(a) and P5(a). It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps of recovery has now been initiated and Ext.P6 prohibitory order was issued to the 4th respondent Bank. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the WP(C) .10238/2011 2 2nd respondent to consider and pass orders on Exts.P(a), P3(a),P4 (a) and P5(a) stay petitions filed along with the appeals, 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 2nd respondent as directed above, recovery of the amounts covered under Ext.P1 series assessments shall be kept in abeyance. It is made clear that the petitioner shall be permitted to operate the Bank account despite Ext.P6 prohibitory order issued restraining transactions in the said account. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .10238/2011 3