IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH JUNE 2008 / 5TH ASHADHA 1930 WP(C).No. 19219 of 2008(K) -------------------------- PETITIONER: ------------ JOY.C.A, PROPRIETOR OF AN PHARMA EQUIPMENTS, PERAMBRA, THRISSUR DT. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT)THRISSUR THRISSUR DT. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA, THRISSUR DT. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 19219 OF 2008 K ```````````````````````````````````````````````````` Dated this the 26th day of June, 2008 J U D G M E N T Petitioner seeks a declaration that the petitioner is entitled to enjoy the benefit of Ext.P4 judgment by keeping Ext.P5 revenue recovery notice in abeyance till orders are passed in Ext.P2 stay petition. The petitioner has filed Ext.P1 appeal and Ext.P2 stay petition. Ext.P5 is a notice issued subsequently by the 3rd respondent. Eventhough this Court, by Ext.P4 judgment, had directed the appellate authority to pass orders on the stay application, Ext.P5 revenue recovery notice was issued by the 3rd respondent, without passing orders on the stay petition. According to the petitioner, the direction in Ext.P4 judgment has not been complied with and orders have not been passed. There will be a direction to the 2nd respondent to pass orders on Ext.P2 stay petition within a period of three weeks from the date of receipt of a copy of this judgment. Till such time, Ext.P5 will not be enforced. The petitioner shall produce a copy of this judgment before the 2nd respondent as soon as it is received. The writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks