IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST MARCH 2011 / 10TH PHALGUNA 1932 WP(C).No. 6029 of 2011(C) ------------------------- PETITIONER(S): --------------- M/S.INFRA HOTELS & RESORTS LTD., (LOTUS 8 A' PART HOTELS, NEDUMBASSERY) M.G.ROAD, ERNAKULAM-682 016 REPRESENTED BY ITS ACCOUNTS MANAGER, BONNY ALOYSIUS. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 016. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 030. BY ADV.SRI.C.K.GOVINDAN, Sr.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.6029 of 2011 ---------------------------------------- Dated this the 1st day of March, 2011. J U D G M E N T Against Ext.P1 series orders of assessment, the petitioner had preferred statutory appeals before the second respondent, as per Ext.P2 series. Ext.P3 series are the stay petitions filed along with appeal. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Ext.P4 notice. 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. 3. Under the above mentioned circumstances, the 2 W.P(C) No.6029 of 2011 writ petition is disposed of directing the second respondent to consider and pass orders on Ext.P3 series 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 Ext.P4 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/