IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH FEBRUARY 2010 / 30TH MAGHA 1931 WP(C).No. 5603 of 2010(A) ------------------------- PETITIONER: --------------- M/S. POSITIV SYSTEMS, COMPUTER AND COMPUTER PARTS DEALERS, MADKKAPILLY LANE, KOCHI-16, REP. BY ITS PROPRIETOR M.P.SAMPATH KUMAR. BY ADV. SRI.S.ANANTHAKRISHNAN SRI.N.K.SUBRAMANIAN RESPONDENTS: --------------- 1. ASST. COMMISSIONER (ASST), KVAT, SPL.CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM. 2. THE DY.COMMISSIONER,(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. COMMERCIAL TAX OFFICER,(RR) COMMERCIAL TAX OFFICE, KAKKANADU. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/02/2010 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 5603 OF 2010 ......................................................................... Dated this the 19th February, 2010 J U D G M E N T The petitioner is constrained to approach this Court in view of the hasty coercive steps being pursued at the instance of the third respondent, as borne by Ext.P5 demand notice dated 09.02.2010 issued under the Revenue Recovery Act, which is stated as served on the petitioner only on yesterday notwithstanding the pendency of the statutory appeal and other incidental proceedings before the second respondent. Challenging Ext. P1 assessment order, the petitioner has preferred Ext. P3 appeal along with Ext.P3 petition for stay and also Ext.P4 petition for early hearing of the appeal. As mentioned herein before, the petitioner is mainly aggrieved of recovery proceedings, as borne by Ext.P5, being pursued in the meanwhile . W.P.(C) No. 5603 OF 2010 2 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of the judgment. It is made clear that till such appropriate orders are passed on Ext. P3 petition for stay, all further proceedings pursuant to Ext. P5 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk