IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH MAY 2010 / 14TH VAISAKHA 1932 WP(C).No. 14138 of 2010(N) ------------------------------------- PETITIONERS: -------------------- P.M. ASHRAF, KALPAKA CHICKEN AGENCIES, PUTHAATHANI, P.O. PUNNATHALA, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: ----------------------- 1. ASSISTANT COMMISSIONER (KVAT) SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVT. PLEADER SRI. MUHAMMED RAFIQUE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PKK C.K. ABDUL REHIM, J. ---------------------------------- W.P.(C) NO. 14138 OF 2010 ---------------------------------------- DATED THIS THE 4TH DAY OF MAY 2010 JUDGMENT ----------------- Against P1 order of assessment, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext. P2. Ext. P3 stay petition was also filed along with the appeal. The petitioner had also filed an early hearing petition as evidenced from Ext. P4. It is submitted that the appeal as well as accompanying applications are pending consideration and disposal before the 2nd respondent. The petitioner is aggrieved by the coercive steps of recovery proceedings initiated pursuant to Ext. P5 notice. 2. Under the above circumstances, I am of the opinion that this writ petition can be disposed of by issuing necessary directions to the appellate authority. 3. Accordingly, the 2nd respondent is directed to consider and pass orders on Ext. P5 stay petition after affording an opportunity of hearing to the petitioner, as early as possible, at any W.P.(C) NO. 14138 OF 2010 2 rate, within one month from the date of receipt of copy of this judgment. Recovery of amounts covered under Ext. P1 shall be kept in abeyance till the disposal of the stay petition, as directed above. The petitioner shall produce a copy of this judgment before the 2nd respondent. C.K. ABDUL REHIM JUDGE pkk