IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 26TH MARCH 2008 / 6TH CHAITHRA 1930 WP(C).No. 10139 of 2008(F) ---------------------------------------- PETITIONER: -------------------- K.J.JOY, SIGN ERA, NEAR KANIYAMPUZHA BRIDGE, EROOR P.O., VYTTILA, ERNAKULAM DISTRICT. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ------------------------- 1. COMMERCIAL TAX OFFICER(WC), O/O THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, PIN-682015. 2. COMMERCIAL TAX OFFICER(AA), O/O THE DEPUTY COMMISSIONER(AA), COMMERCIAL TAXES, ERNAKULAM-25. 3. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM-15. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD, KOCHI-31. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss V.GIRI,J. ------------------------- W.P ( C) No.10139 of 2008 -------------------------- Dated this the 26th March, 2008 J U D G M E N T Aggrieved by Exhibits P2 and P3 orders of assessment under the Kerala Value Added Tax Act, petitioner has preferred Exhibits P4 and P5 appeals before the 3rd respondent along with application for stay and early hearing of the appeal. Petitioner submits that orders are yet to be passed on the application for stay. In the meanwhile Exhibits P6 and P7 notices under the Revenue Recovery Act have been issued and hence the writ petition. After hearing the learned Government Pleader also, the writ petition is disposed of directing the 3rd respondent to pass orders on the application for stay accompanying Exhibits P4 and P5 within a period of two weeks from today. Revenue recovery proceedings pursuant to Exhibits P6 and P7 shall be kept in abeyance for a period of four weeks from today. Petitioner shall produce a copy of this judgment before the 3rd respondent on or before 1.4.2008. (V.GIRI, JUDGE) ma K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007 Common issues are raised for consideration in all these writ petitions. Reference is made to the facts in Writ Petition No.4562/2008 for the sake of convenience.