IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 22ND JUNE 2011 / 1ST ASHADHA 1933 WP(C).No. 16686 of 2011(I) -------------------------------------- PETITIONER(S): ------------------------ C.U. MATHAI, TOBACCO AND STATIONARY DEALER, PUDUKKAD - 670 645. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA - 680 121. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE DEPUTY TAHSILDAR RR, MUKUNDAPURAM, IRINJALAKUDA - 680 121. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 16686 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER NO.32080944025/08-09 DATED 01/12/2010. EXT.P2: COPY OF THE PENALTY ORDER NO.32080944025/08-09 DATED 22/12/2010. EXT.P3: COPY OF THE FIRST APPEAL AGAINST THE ASSESSMENT ORDER DATED 05/01/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 08-09. EXT.P3A: COPY OF THE FIRST APPEAL AGAINST THE PENALTY ORDER DATED 14/02/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 08-09. EXT.P4: COPY OF THE STAY PETITION AGAINST THE ASSESSMENT ORDER DATED 05/02/2011 FOR THE YEAR 08-09. EXT.P4A: COPY OF THE STAY PETITION AGAINST THE PENALTY ORDER DATED 14/02/2011 FOR THE YEAR 08-09. EXT.P5: COPY OF THE RR NOTICE NO.A2-452/11 DATED 07/03/2011 AGAINST THE ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 08-09. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16686 of 2011 --------------------------------- Dated this the 22nd day of June, 2011 JUDGMENT Against Exts.P1 order of assessment and P2 order imposing penalty, the petitioner had filed appeals before the 2nd respondent, as evidenced from Exts.P3 and P3A. Along with the appeals, the petitioner had filed stay petitions as evidenced from Exts.P4 and P4A. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, coercive steps for recovery has now been initiated on the basis of Ext.P5 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 the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P4 and P4A WP(C).16686/2011 2 stay petitions filed along with the 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 . 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Exts.P1 and P2, which is now initiated on the basis of Ext.P5 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).16686/2011 3