JUDGMENT Ext. P1 order of assessment and Ext. P2 consequent demand were challenged in this writ petition, without resorting to statutory remedy of appeal. On 11.4.2011, when the matter came up for consideration, an interim stay was granted for a period of one month, with a specific direction to the petitioner to approach the appellate authority and to seek appropriate relief. It is evident from Ext. P4 that the petitioner had already approached the appellate authority by filing statutory appeal. The appeal is seen filed before the Appellate Assistant Commissioner, Palakkad. I am of the view that interest of justice will be served if the said authority is impleaded suo moto and a direction is issued for an early disposal of the matter. Accordingly, the Appellate Assistant Commissioner, Commercial Taxes Department, Palakkad is impleaded as additional 3rd respondent. The writ petition is disposed of directing the additional 3rd 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. Till such time orders are issued by the additional 3rd respondent as directed above, recovery of amounts covered under Ext. P1 and P2 shall be kept in abeyance. The petitioner will produce a copy of this judgment before the additional 3rd respondent.