IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND MARCH 2010 / 11TH PHALGUNA 1931 WP(C).No. 6570 of 2010(U) ------------------------- PETITIONER: -------------- M/S.GNANAN ENTERPRISES, 38/731-A, MARKET ROAD, KADAVANTHARA, COCHIN-20, REP. BY ITS PROPRIETRIX, SIVAKAMI SUNDARI S. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: ----------------- 1. THE COMMERCIAL TAX OFFICER, O/O.DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD. BY GOVT. PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.Ramachandra Menon, J. ------------------------------------------ W.P.(C) No.6570 of 2010 ------------------------------------------ Dated this the 2nd day of March, 2010 JUDGMENT Being aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal along with Ext.P2(a) petition for stay and also Ext.P2(b) petition for early hearing of the appeal which are stated as pending consideration before the second respondent. 2. The grievance of the petitioner is that it is without any regard to the pendency of the said proceedings that Ext.P3 demand notice has been issued under the Revenue Recovery Act which in turn forms the subject matter of challenge in this writ petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate W.P.(C) No.6570 of 2010 - 2 - orders on Ext.P2(a) 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 this judgment. It is made clear that till such orders are passed on Ext.P2(a), all further proceedings pursuant to Ext.P3 shall be kept in abeyance. Writ petition is disposed of accordingly. P.R.Ramachandra Menon, Judge vns