IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH MARCH 2011 / 23RD PHALGUNA 1932 WP(C).No. 7868 of 2011(G) -------------------------------------- PETITIONER(S): ------------------------- N.A. SHAMDHAR, PROPRIETOR, M/S.SURYA LUBES, (SUBSEQUENTLY CHANGED AS M/S.KEE TRADING) SREEMOOLANAGARAM, ALUVA, REPRESENTED BY THE POWER OF ATTORNEY HOLDER, RAJSHAH N.A. BY ADV. SRI.C.K.THANU PILLAI, SRI.K.P.JOY. RESPONDENT(S): ------------------------ 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY-682 002. 2. THE COMMERCIAL TAX OFFICER-III ALUVA-683 101. 3. THE DEPUTY COMMISSIONER (APPEAL) COMMERCIAL TAXES, ERNAKULAM-682 011. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 7868 of 2011(G) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER NO.32150752964/06-07 DATED 06/12/2010 ISSUED BY THE 2ND RESPONDENT. EXT.P2: COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 28/12/2010 PRESENTED BEFORE THE 3RD RESPONDENT. EXT.P3: COPY OF THE STAY APPLICATION DATED 28/12/2010 PRESENTED BEFORE THE 3RD RESPONDENT. EXT.P4: COPY OF THE NOTICE NO.F(FR)207/2010-11 DATED 24/02/2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.7868 of 2011 ---------------------------------------- Dated this the 14th day of March, 2011 J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 3rd respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with appeal. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Ext.P4 notice. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, 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 writ petition is disposed of directing the 3rd respondent to 2 W.P(C) No.7868 of 2011 consider and pass orders on Ext.P3 stay petition filed along with the appeal, 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 3rd respondent as directed above, recovery steps now initiated pursuant to Ext.P4 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. C.K.ABDUL REHIM JUDGE ami/