IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH APRIL 2011 / 16TH CHAITHRA 1933 WP(C).No. 11078 of 2011(H) -------------------------- PETITIONER(S): --------------- C.C.KUNJAPPAN, PROPRIETOR, ECCLESIA LACE EMPORIUM, BROADWAY LANE, ERNAKULAM, COCHIN - 31. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE - II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN - 18. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN - 15. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, COCHIN - 30. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.11078 of 2011-H ---------------------------------------- Dated this the 6th day of April, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment and Ext.P2 order imposing penalty, the petitioner had preferred statutory appeals before the 2nd respondent, as per Exts.P3 and P4. Exts.P5 and P6 are the stay petitions filed along with appeals. 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 taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Exts.P7 and P8 notices. 2. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 3. Under the above mentioned circumstances, the W.P(C) No.11078 of 2011-H 2 writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P5 and P6 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 steps now initiated pursuant to Exts.P7 and P8 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab