IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH DECEMBER 2009 / 13TH AGRAHAYANA 1931 WP(C).No. 35033 of 2009() ------------------------- PETITIONER(S): --------------- URUNIAN SAIDU, PROPRIETOR, MALABAR GRANITE, CHEPUR, ANAKKAYAM (PO), MALAPPURAM DISTRICT. BY ADV. SRI.T.K.AJITH KUMAR SRI.P.VINODKUMAR RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 2. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, MALAPPURAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF SALES TAX, MALAPPURAM, MANJERI (PO). GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35033 OF 2009 ------------------------------ Dated this the 4th day of December, 2009 J U D G M E N T ---------------------- 1. Since Ext.P2 statutory appeal filed against Ext.P1 assessment, with respect to the year 2008-09, is pending consideration and disposal before the statutory appellate authority (1st respondent), I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. The 1st respondent is directed to 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. 3. The respondents are restrained from proceeding with further steps of recovery of the amounts covered under Ext.P1, which is initiated pursuant to Ext.P4 and P5 demand notices, till the 2nd respondent passes orders as directed above. 4. The 1st respondent is also directed to take steps for an early disposal of the appeal, thereafter. C.K.ABDUL REHIM, JUDGE. okb