IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH FEBRUARY 2011 / 27TH MAGHA 1932 WP(C).No. 4637 of 2011(D) --------------------------------------- PETITIONER(S): ------------------------- NAZEER JAMAL, S/O. JAMAL, AGED 40, VALIYAVEETTIL HOUSE, S.R.M.ROAD, ERNAKULAM, COCHIN - 682 012., PROPRIETOR, M/S.INTERIO, POTTAKUZHY ROAD, KOCHI - 12. BY ADV. SRI.K.A.MANZOOR ALI RESPONDENT(S): ---------------------------- 1. INTELLIGENCE OFFICER (IB) OFFICE OF THE DEPUTY COMMISSIONER (INT.) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN - 24. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN - 24. R1 & R2 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.4637 of 2011 ------------------------------- Dated this the 16th day of February, 2011. J U D G M E N T Exts.P1 to P3 are the assessments finalised against the petitioner with respect to the years 2006-07 to 2008-09. Aggrieved by Exts.P1 to P3, statutory appeals were filed before the second respondent, as evidenced from Exts.P4 to P6. Along with the appeals, Exts.P7 to P9 stay petitions were also filed. It is evident from Ext.P11 posting notice that the second respondent had posted the stay petitions for hearing on 16.2.2011 (today). Grievance of the petitioner is that in the meanwhile recovery steps were initiated for realising amounts covered under the orders of assessment. Hence the petitioner is seeking direction for an early disposal of the appeals and till then to restrain the recovery steps. 2. Heard; Government Pleader appearing on behalf of the respondents. Considering pendency of the matter before the statutory appellate authority, I am of the view that the writ petition can be disposed of directing that authority to 2 W.P.(C).No.4637 of 2011 expedite disposal of the matter. 3. Therefore, the writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P7 to P9 stay petitions filed along with 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. Since the stay petitions are already posted for hearing, I am of the view that the appellate authority will be at liberty to dispose of the appeals itself, if possible. 4. Till such time orders are passed by the appellate authority as directed above, recovery of amounts covered under Exts.P1 to P3 orders of assessment, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM, Judge ami/