IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 1ST JANUARY 2008 / 11TH POUSHA 1929 WP(C).No. 38304 of 2007(I) -------------------------- PETITIONER: ------------ A.SUGUNA BABU,DARRSAN ELECTRONICS, PARAVOOR P.O,KOLLAM. BY ADV. SRI.V.C.JAMES SRI.SERGI JOSEPH THOMAS RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, (AUDIT ASSESSMENT)OFFICE OF THE ASSISTANT COMMISSIONER (A.A),COMMERCIAL TAXES,KOLLAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,KOLLAM. BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 38304 OF 2007 I = = = = = = = = = = = = = = = = Dated this the 1st January, 2008 J U D G M E N T Against Ext. P1 order of assessment, petitioner filed Ext. P5 appeal before the 2nd respondent. However, the petitioner has neither filed any application for stay, nor has obtained any interim order. In view of this, revenue recovery proceedings have been initiated by Exts. P6 and P7 and it is in these circumstances this writ petition has been filed praying for an expeditious disposal of the appeal and to quash the revenue recovery proceedings that are initiated. 2. Since the petitioner has not obtained any order of stay from the appellate authority, I cannot find fault with the authorities for having initiated revenue recovery steps for the realisation of the amount due under Ext. P1 order of assessment. However, having regard to the fact that Ext. P5 appeal filed by the petitioner before the 2nd respondent is pending, I dispose of this writ petition with the WPC No. 38304/07 -2- following directions: That the 2nd respondent shall take up for consideration Ext. P5 appeal as expeditiously as possible, at any rate within 8 weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Exts. P6 and P7 revenue recovery proceedings shall stand deferred on the petitioner remitting an amount of Rs.1.5 lakhs within two weeks from today. ANTONY DOMINIC JUDGE jan/-