IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 35929 of 2009(I)
1. K.P.MANIKANDAN, MATS INDIA ENTERPRISES,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.R.MURALIDHARAN (AROOR)
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :14/12/2009
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.35929 OF 2009
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Dated this the 14thday of December, 2009
J U D G M E N T
———————-
1. Since Ext.P2 statutory appeal filed against Ext.P1
assessment, with respect to the year 2007-08, is pending
consideration and disposal before the statutory appellate authority
(2nd respondent), I am of the opinion that the writ petition can be
disposed of on issuing necessary directions to that authority.
2. The 2nd respondent is directed to consider and pass orders
on Ext.P3 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.
3. The respondents are restrained from proceeding with
further steps for realisation of the amounts covered under Ext.P1,
which is initiated pursuant to Ext.P4 notice, till the 2nd respondent
passes orders as directed above.
4. The 2nd respondent is also directed to take steps for an
early disposal of the appeal, thereafter.
C.K.ABDUL REHIM, JUDGE.
okb