IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD JUNE 2011 / 2ND ASHADHA 1933 WP(C).No. 16843 of 2011(F) -------------------------- PETITIONER ------------------ TONY JOSE, M/S. PARYANILAM TRADERS, ST. SEBASTIAN'S CHURCH BUILDINGS, PALA ROAD, THODUPUZHA, PIN - 685 585. BY ADV. SRI.C.A.SADASIVAN SRI.SOJAN MATHEW SRI.JOY P.JOSE SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2. COMMERCIAL TAX OFFICER, IST CIRCLE, THODUPUZHA, IDUKKI DISTRICT, PIN - 685 585. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, PERUMANUR, ERNAKULAM - 682 015. 4. DEPUTY TAHSILDAR (RR), THODUPUZHA - 685 585. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16843 of 2011(F) ------------------------------------- APPENDIX --------------- PETITIONER'S EXHIBITS ------------------------------------- EXT.P1. COPY OF THE APPEAL AGAINST PENALTY DATED 23.09.2010 EXT.P2. COPY OF ASSESSMENT ORDER FOR 2008-09 DATED 04.01.2011 EXT.P3. COPY OF THE APPEAL MEMORANDUM DATED 29.01.2011 EXT.P4. COPY OF I.A. FOR STAY OF COLLECTION DATED 29.01.2011 EXT.P5. COPY OF RECOVERY NOTICE DATED 03.06.2011 RESPONDENT'S EXHIBITS : NIL --------------------------------------- / TRUE COPY / P.A. TO JUDGE VK C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16843 of 2011 --------------------------------- Dated this the 23rd day of June, 2011 JUDGMENT Against Ext.P2 order of assessment, the petitioner had filed appeal before the 3rd respondent, as evidenced from Ext.P3. Along with the appeal the petitioner had filed stay petition, as evidenced from Ext.P4. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated, on the basis of Ext.P5 notice issued. 2. Heard; learned Government Pleader appearing on behalf of the respondents. It is submitted that there may be delay in filing the appeal. Considering the pendency of the statutory appeal, 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 3rd respondent to consider and pass orders on Ext.P4 stay petition, if the appeal is already registered and the same is in WP(C) .16843/2011 2 order, 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 3rd respondent as directed above, recovery of amounts covered under Ext.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 3rd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .16843/2011 3