IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 WP(C).No. 1175 of 2011(V) ------------------------- PETITIONER(S): --------------- NAZER.P.M,MIRSHAD VENEERS,PALLATHUKUNDY HOUSE,SOUTH VAZHAKKULAM,CHEMBARAKY,ALUVA-5. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER-I,2ND CIRCLE, COMMERCIAL TAXES,PERUMBAVOOR-683542. 2. DEPUTY COMMISSIONER(APPEALS),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-682015. 3. INSPECTING ASSISTANT COMMISSIONER, MUVATTUPUZHA. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J ---------------------------- W.P.(C).NO.1175 OF 2011 ----------------------------------- Dated this the 17th day of January, 2011 JUDGMENT Aggrieved by Ext.P1 and P2 orders of assessment, the petitioner had preferred appeals before the second respondent as evidenced from Ext.P3 and P4. Stay petitions were also along with the appeals, as per Ext.P5 and P6. Grievance of the petitioner is that pending consideration of the appeals and the stay petitions, recovery steps were initiated on issuing Ext.P7 demand notice. Hence the petitioner seeks direction to restrain the recovery steps till the disposal of the appeals. 2. Heard; Government Pleader appearing on behalf of respondents. It is contended that there will be delay in filing the appeal and unless the delay is condoned the stay petitions could not be considered. However, since the matter is in seizine of the appellate authority, I am of the view that the writ petition can be disposed of issuing necessary directions to that authority. 3. Accordingly, the writ petition is disposed of directing the second respondent to consider and pass orders on Ext.P5 and P6 W.P.(C).NO.1175 OF 2011 2 stay petitions, after affording an opportunity of hearing to the petitioner, if the appeals are already registered before the second respondent and if it is in order. The orders as directed above shall be issued 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 issued by the second respondent as directed above, recovery amounts covered under Ext.P1 and P2, which is now initiated on the basis of Ext.P7 notice, shall be keep in abeyance. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM,JUDGE pm