IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH FEBRUARY 2011 / 27TH MAGHA 1932 WP(C).No. 4662 of 2011(G) ------------------------- PETITIONER(S): --------------- T.MOHAMMED, PROPRIETOR, FARSANA TIMBERS, NADUVAKKAD, MAMPAD-676 542, MALAPPURAM DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, NILAMBUR-679 329. 2. THE DY.COMMISSIONER (APPEALS), KOZHIKODE-673 006. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MANJERI-676 121, MALAPPURAM DISTRICT. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.4662 of 2011-G ---------------------------------------- Dated this the 16th day of February, 2011. J U D G M E N T Against Ext.P1 order of assessment the petitioner had preferred statutory appeal before the 2nd respondent, as per Ext.P2. Ext.P3 is the stay petition filed along with appeal. 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 taking note of pendency of the appeal, coercive steps of recovery has now been pursued, on issuing Ext.P5 notice. 2. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeal and the stay petition, 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 writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along W.P(C) No.4662 of 2011-G 2 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 steps now initiated pursuant to Ext.P5 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.4662 of 2011-G 3