IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 5TH OCTOBER 2009 / 13TH ASWINA 1931 WP(C).No. 27707 of 2009(G) -------------------------- PETITIONER: --------------- A.B.SURENDRAN, GOVT.CONTRACTOR, EDAPPARAMBATHU HOUSE, MUTHIRAPUZHA, KONNATHADY P.O., IDUKKI DISTRICT. BY ADVS. SRI.BABU JOSEPH KURUVATHAZHA SRI.K.I.SAGEER IBRAHIM RESPONDENTS: --------------- 1. THE APPELLATE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, KOLLAM. 2. THE COMMERCIAL TAXES OFFICER (W.C. & L.T.), IDUKKI AT KATTAPPANA. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) NEDUMKANDAM, IDUKKI DISTRICT. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27707 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of October, 2009 J U D G M E N T 1. Against Ext.P1 assessment pertaining to the year 1999-2000 the petitioner had filed Ext.P3 appeal before the 1st respondent. So also against Exts.P5 & P9 assessments pertaining to the years 2000-2001 & 2001-2002 the petitioner had preferred Exts.P7 & P11 appeals. Along with the appeals the petitioners have also filed stay petitions as evidenced by Exts.P4, P8 & P11 (a) respectively. It is submitted that the appeals and stay petitions are pending consideration before the appellate authority. Complaint of the petitioner is that without considering pendency of the appeals now steps for realisation of the amounts covered under impugned assessments is initiated on issuing Ext.P12 notice under the provisions of Kerala Revenue Recovery Act. Hence the petitioner is seeking direction for early disposal of the appeal and to keep in abeyance recovery of W.P.(C)No. 27707 of 2009 -2- the tax amount in dispute till then. 2. Having considered facts and circumstances of the case, I am of the opinion that the appellate authority can be directed to consider and dispose of the appeal as well as the stay petition. 3. The 1st respondent is directed to consider and pass orders on Exts.P4, P8 & P11 (a) stay petitions as early as 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. The respondents are directed to keep in abeyance further steps for realisation of the amounts covered under Exts.P1, P5 & P9 orders of assessment, till the 1st respondent pass orders on the stay petitions. The 1st respondent is further directed to take all earnest efforts for disposal of the appeal at the earliest. C.K. ABDUL REHIM JUDGE shg/