IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH SEPTEMBER 2010 / 7TH ASWINA 1932 WP(C).No. 30061 of 2010(G) ---------------------------------------- PETITIONER(S): ------------------------ ALFAR ENTERPRISES, REP.BY ITS PROPRIETOR ABDUL AMIN, S/O.ALIKOYA, AGED 27 YEARS, RESIDING AT BABITHA HOUSE, P.O.THRIUVUNNUR, CALICUT-29. BY ADV. SRI.P.K.RAMKUMAR, SMT.ANITHA RAMKUMAR. RESPONDENT(S): ------------------------- 1. SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE DISTRICT-6. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE DISTRICT-6. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOZHIKODE DISTRICT-6. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.30061 of 2010 ------------------------------------------- Dated this the 29th day of September, 2010 J U D G M E N T ---------------------- Against Ext.P7 order of assessment the petitioner had preferred Ext.P8 statutory appeal before the 3rd respondent. Along with appeal Ext.P9 application seeking stay was also filed. The petitioner had also filed an application seeking advancement of hearing as per Ext.P10. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the appellate authority. 2. Heard, learned Government Pleader appearing on behalf of the respondents. It is submitted that there is no proof produced to the effect that the appeal was filed within time and that the same stands registered with the 3rd respondent. 3. However, considering pendency of the appeal, W.P.(C).30061/10-G -2- I am of the opinion that the writ petition can be disposed of on issuing directions to the 3rd respondent to expedite the matter. 4. The 3rd respondent is directed to consider and pass orders on Ext.P9 stay petition if the appeal is registered on the files of that authority, 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. 5. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext.P7 order which is now initiated pursuant to Ext.P1 notice shall be kept in abeyance. The petitioner will produce a copy of this judgment before the appellate authority. C.K.ABDUL REHIM, JUDGE. okb