IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH MARCH 2011 / 18TH PHALGUNA 1932 WP(C).No. 7415 of 2011(B) -------------------------------- PETITIONER(S): ------------------- M/S. DEAL WELL CHEMICALS, OLLUR INDUSTRIAL ESTATE, A PARTNERSHIP FIRM, REP. BY ITS MANAGING PARTNER, SRI. P.GOPALAKRISHNAN. BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, IRINJALAKUDA - 682 502. 2. THE DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE ASST. COMMISSIONER (A), COMMERCIAL TAXES, TRICHUR- 682 501. 4. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, IRINJALAKUDA - 282 502. 5. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.7415 of 2011 ------------------------------------------- Dated this the 9th day of March, 2011 J U D G M E N T ---------------------- Aggrieved by Ext.P2 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P3. The petitioner had also filed a stay petition as well as a petition for early hearing as evidenced from Ext.P4 and 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 had now been initiated, on issuing Ext.P1 demand notice under the Kerala Revenue Recovery Act, 1968. 2. Considering pendency of the statutory appeal, I am of the view that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on Ext.P4 stay petition after affording an W.P.(C).7415/11 -2- 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.P2 which is now initiated pursuant to Ext.P1 notice shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb