IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH MAY 2009 / 18TH VAISAKHA 1931 WP(C).No. 13331 of 2009(J) -------------------------- PETITIONER: --------------- M/S.NAVARATNA GARDENS, GURUVAYUR, REP.BY ITS MANAGING PARTNER K.T.DAYAVATHI. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, (AUDIT ASSESSMENT), COMMERCIAL TAXES, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, IRINJALAKKUDA. SR.GOVT.PLEADER, SRI.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. --------------------------- W.P.(C)No.13331 OF 2009 ------------------------------- DATED THIS THE 8th DAY OF MAY, 2009 J U D G M E N T ~~~~~~~~~~~ Against Ext.P1 assessment order for the year 2005-2006, the petitioner had filed Ext.P2 appeal before the 2nd respondent. He had also filed Ext.P3 stay petition. The complaint of the petitioner is that pending disposal of the appeal and stay petition, recovery steps has now been initiated by the 3rd respondent, pursuant to issuance of Ext.P4 revenue recovery notice. 2. Since the stay petition is pending disposal before the statutory appellate authority, I am not inclined to grant any absolute stay in the matter till the disposal of the appeal. 3. In the above circumstances, the 2nd respondent is directed to consider and dispose of Ext.P3 stay petition, at the earliest, at any rate, within a period of two weeks from the date of receipt of a copy of this judgment. The steps for realisation of amounts covered under Ext.P1 assessment order is directed to be W.P.(C) No.13331/2009 2 kept in abeyance, till the 2nd respondent passes orders on Ext.P3 stay petition. The Writ Petition is disposed of as above. C.K.ABDUL REHIM, JUDGE. ps