IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD MARCH 2011 / 2ND CHAITHRA 1933 WP(C).No. 9068 of 2011(G) ------------------------- PETITIONER ------------------ M/S.QUILON SAW MILLS, KADAPPKADA, KOLLAM REPRESENTED BY ITS MANAGING PARTNER SRI.MUHAMMED KASIM. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENT(S): ----------------------- 1. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM 691 001. 2. INTELLIGENCE OFFICER SQUAD NO.1, KOLLAM 691 021. 3. INSPECTING ASST COMMISSIONER COMMERCIAL TAXES, KOLLAM 691 021. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.9068 of 2011 ------------------------------- Dated this the 23rd day of March, 2011. J U D G M E N T Against Exts.P1, P1(a), P1(b), P1(c) and P1(d) orders of assessment the petitioner had preferred statutory appeals before the second respondent, as per Exts.P2, P2(a), P2(b), P2(c) and P2(d). Exts.P3, P3(a), P3(b), P3(c) and P3(d) are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the first respondent. Grievance of the petitioner is that, without taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Exts.P4, P4(a), P4(b), P4(c) and P4 (d) notices. 2. Heard ; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. 2 W.P.(C).No.9068 of 2011 3. Under the above mentioned circumstances, the writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P3, P3(a), P3(b), P3(c) and P3(d) 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 second respondent as directed above, recovery steps now initiated pursuant to Exts.P4, P4(a), P4(b), P4(c) and P4(d) shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the second respondent. C.K.ABDUL REHIM, Judge ami/