IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD SEPTEMBER 2009 / 1ST ASWINA 1931 WP(C).No. 26763 of 2009(M) -------------------------- PETITIONER: ------------------- R.MURALEEDHARAN, M/S.YASORAM TEXTILES, NEAR TOWN BUS STAND, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY SRI.T.G.ABHILASH RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER, IST CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. TAHSILDAR(RR), PALAKKAD. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: app/- C.K.ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P(C) No.26763 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of September, 2009 J U D G M E N T 1. Against Ext.P1 assessment pertaining to the year 2008-09, the petitioner had filed Ext.P2 appeal before the second respondent. Along with the appeal the petitioner had filed Ext.P3 application seeking stay of collection of the disputed tax and also Ext.P4 application seeking early hearing and disposal of the appeal. It is submitted that Exts.P2 to P4 are pending disposal before the second respondent. Complaint of the petitioner is that pending disposal of the appeal now steps have been initiated pursuant to issuance of Ext.P5 notice for realisation of the amount covered under Ext.P1 order. Hence petitioner seeks direction for early disposal of the appeal as well as to keep in abeyance realisation of the amounts covered under the impugned assessment, pending disposal of the appeal. 2. Having considered the facts and circumstances, I am of the opinion that the writ petition can be disposed of directing the second respondent to consider and pass orders W.P(C) No.26763 of 2009 2 on the appeal and stay petition. The second respondent is directed to consider and pass orders on Exts.P3 stay petition as early as possible after affording an opportunity of hearing to the petitioner, at any rate within a period of one month from the date of receipt of a copy of this judgment. The respondents are directed to keep in abeyance all further proceedings for realisation of the amounts covered under Ext.P1 order of assessment till the second respondent passes orders on the stay petition. The second respondent will also take earnest efforts to dispose of the appeal at the earliest. C.K.ABDUL REHIM JUDGE app/-