IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 4TH APRIL 2011 / 14TH CHAITHRA 1933 WP(C).No. 10522 of 2011(M) ----------------------------------------- PETITIONER(S): ----------------------- M/S. KARTIKAY ENTERPRISES, OBERON MALL, 34, 195, B1.SHOP, NO.1, N.H. BYE-PASS, EDAPPALLY, ERNAKULAM, COCHIN-682 024, REPRESENTED BY IT'S PROPRIETOR MR.NIRAJ RAJPAL. BY ADV. SMT.K.LATHA RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-1. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, KVAT CIRCLE, KALAMASSERRY AT PALARIVATTOM- 682 025. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 016. 4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030. R1 TO R4 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 10522 of 2011 --------------------------------- Dated this the 4th day of April, 2011 JUDGMENT Against Ext.P1A order of assessment and Ext.P1B order imposing penalty, the petitioner had filed appeals before the 3rd respondent, as evidenced from Ext.P2A and P2B. Along with the appeals the petitioner had filed stay petitions as evidenced from Ext.P3A and P3B. It is submitted that the appeal as well as the stay petitions are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps of recovery has now been initiated on the basis of Ext.P4 notice . 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeals, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext.P3A and P3B stay petitions filed along with the appeals, after affording an WP(C).10522/2011 2 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 of the amounts covered under Ext.P1A and P1B, which is now initiated on the basis of Ext.P4 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 3rd respondent. 6. Needless to say that the 3rd respondent will take all earnest steps for disposal of the appeals at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).10522/2011 3