IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 31ST JANUARY 2011 / 11TH MAGHA 1932 WP(C).No. 3079 of 2011(H) ------------------------------------- PETITIONER: ------------------- M/S. KALLIYATH STEEL (P) LIMITED, PANNIYANKARA,KOZHIKODE,REPRESENTED BY ITS MANAGING DIRECTOR, K.ABDUL GAFOOR. BY ADVS. SRI.K.SRIKUMAR, SRI.K.MANOJ CHANDRAN. RESPONDENTS: ------------------------ 1. THE ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,SPECIAL CIRCLE-1, KOZHIKODE- 673 001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES(APPEALS), KOZHIKODE- 673 635. 3. THE INSPECTING ASSISTANT COMMISSIIONER, DEPARTMENT OF COMMERCIAL TAXES,SALES TAX COMPLEX,JAWAHAR NAGAR, KOZHIKODE 673 006. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3079 of 2011 --------------------------------- Dated this the 31st day of January, 2011 JUDGMENT Through Ext.P1 order, the assessment against the petitioner for the year 2007-08 was completed. Subsequently the assessment was reopened and modified as per Ext.P3. Aggrieved by Ext.P3, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced from Ext.P4. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P5. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated, on the basis of Ext.P6 notice. Hence interference of this court is sought for to restrain the recovery steps till the disposal of the appeal. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed WP(C).3079/2011 2 of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P5 stay petition filed along with the appeal, 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 2nd respondent as directed above, recovery of amounts covered under Ext.P3, which is now initiated on the basis of Ext.P6 notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take earnest steps for disposal of the appeal at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).3079/2011 3