IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST DECEMBER 2010 / 30TH AGRAHAYANA 1932 WP(C).No. 37961 of 2010(U) -------------------------- PETITIONER(S): --------------- P.RAMACHANDRAN, PROPRIETOR, M/S.PADMA HARDWARES, MAIN ROAD, EDAKKARA,MALAPPURAM DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.V, COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676121. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682011. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MAAPPURAM AT MANJERI-676121. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.37961 of 2010-U ---------------------------------------- Dated this the 21st day of December, 2010. J U D G M E N T Against Ext.P1 order imposing penalty, the petitioner had approached the Deputy Commissioner by filing statutory appeal, as per Ext.P2. Ext.P3 is the stay petition filed along with the appeal. It is stated that the appeal and the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated as per Ext.P4 notice. Hence the petitioner seeks interference of this Court to restrain the recovery steps, till the disposal of the appeal. 2. Considering pendncy of the statutory appeal before the 2nd respondent, I am of the view that the writ petition can be disposed of directing an expeditious disposal of the matter by that authority. 3. Accordingly, the writ petition is disposed of W.P(C) No.37961 of 2010-U 2 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 one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed on the stay petition as directed above, recovery of amounts covered under Ext.P1, which is now initiated on the basis of Ext.P4, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab