IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 16994 of 2011(Y) -------------------------------------- PETITIONER: ------------------- M/S.PARISONS FOOD PTV.LTD., 6/1183, CHEROOTY ROAD, KOZHIKODE-673 032, REPRESENTED BY ITS DIRECTOR, MR.N.K.HARIS. BY ADVS. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH MENON, SRI.KURYAN THOMAS. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, DEVI COMPLEX, ERANJIPALAM, KOZHIKODE-673 006. 3. ASSISTANT COMMISSIONER II, SPLECIAL CIRCLE I, COMMERCIAL TAXES COMPLEX, ERANJIPALAM, KOZHIKODE-673 006. 4. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE-673 006. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.16994/2011-Y: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ORDER DTD. 30/03/2011 PASSED BY THE R.3. FOR THE YEAR 2005-06. EXT.P.2: COPY OF THE ASSESSMENT ORDER DTD. 29/11/2010 PASSED BY THE R.3. FOR THE YEAR 2008-09. EXT.P.3: COPY OF THE APPEAL DTD. 30/04/2011 FILED BY THE PETITIONER BEFORE THE R.2. CHALLENGING EXT.P.1. ASSESSMENT ORDER. EXT.P.4: COPY OF THE APPEAL DTD. 13/01/2011 FILED BY THE PETITIONER BEFORE THE R.2. CHALLENGING EXT.P.2. ASSESSMENT ORDER. EXT.P.5: COPY OF THE STAY APPLICATION DTD. 30/04/2011 FILED BY THE PETITIONER ALONG WITH EXT.P.3. APPEAL. EXT.P.6: COPY OF THE STAY APPLICATION DTD. 13/01/2011 FILED BY THE PETITIONER ALONG WITH EXT.P.4. APPEAL. EXT.P.7: COPY OF THE NOTICE DTD. 17/06/2011 ISSUED TO THE PETITIONER BY THE R.4. DEMANDING TAX AND INTEREST FOR THE YEAR 2005-06. EXT.P.8: COPY OF THE NOTICE DTD. 17/06/2011 ISSUED TO THE PETITIONER BY THE R.4. DEMANDING TAX AND INTEREST FOR THE YEAR 2008-09. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.16994 of 2011 ---------------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Against Exts.P1 and P2 orders of assessment the petitioner had preferred statutory appeals before the second respondent, as per Exts.P3 and P4. Exts.P5 and P6 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 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 Exts.P7 and P8 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. 3. Under the above mentioned circumstances, the 2 W.P(C) No.16994 of 2011 writ petition is disposed of directing the second respondent to consider and pass orders on Exts.P5 and P6 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.P7 and P8 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/