IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 WP(C).No. 27202 of 2009(U) -------------------------- PETITIONER(S): --------------- M/S.CITY SUPER MARKET, CITY CENTRE, ROUND WEST, THRISSUR, REPRESENTED BY C.A.SALIM, MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, IIIRD CIRCLE, THRISSUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------- W.P. (C). NO. 27202 OF 2009 --------------------------------------- Dated this the 29th day of September, 2009. J U D G M E N T With respect to Ext.P1 assessment for the year 2007-2008, the petitioner had preferred Ext.P2 appeal before the 2nd respondent. Along with the appeal the petitioner had also filed stay petition as evidenced by Ext.P3, seeking to stay against realisation of the amount in dispute, pending disposal of the appeal. It is submitted that the appeal and stay petitions are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that steps are now being initiated on issuing Ext.P4 notice under the Kerala Revenue Recovery Act for realisation of the amount covered under Ext.P1, without considering pendency of the appeal. Hence directions sought for is for expeditious disposal of the appeal and also to keep in abeyance recovery steps till then. 2. Heard counsel for the petitioner and Government Pleader appearing for the respondents. Having considered the facts and circumstances of the case, I am of the opinion that the writ petition can be W.P.C.NO. 27202 OF 2009 2 disposed of directing the second respondent to consider and dispose of the appeal as well as this stay petition. 3. The 2nd respondent is directed to pass orders of Ext.P3 stay petition, after affording opportunity of hearing to the petitioner, as early as possible at any rate within one month from the date of the receipt of the copy of this judgment. The respondents are restrained from taking any further steps for realisation of the amount covered under Ext.P1 order, till the 2nd respondent passes order on Ext.P3 stay petition. It is also directed that the second respondent shall take all earnest efforts to dispose of the appeals as early as possible. C.K. ABDUL REHIM, JUDGE. pm