IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 1ST JUNE 2010 / 11TH JYAISTHA 1932 WP(C).No. 16730 of 2010(M) -------------------------- PETITIONER: --------------- M/S. ASSOCIATED TRADERS, 11/17, KURIAL LANE, NEAR HOTEL NALANDA, CALICUT-1, REPRESENTED BY ITS PARTNER, RATHEESH KUMAR V., S/O. KUMARAN, AGED 39 YEARS, VAKKATE HOUSE, P.O.KOTTOOLI, CALICUT. BY ADV. MR. SUNNY MATHEW RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, KOZHIKODE. 2. THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-6. 3. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-6. BY SERNIOR GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 16730 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 01st of June, 2010 JUDGMENT Being aggrieved of Ext.P1 assessment order passed by the 1st respondent in respect of the assessment year 2007-'08, the petitioner has preferred Ext.P2 appeal along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The case of the petitioner is that, without any regard to the pendency of the above proceedings, the third respondent is proceeding with coercive steps under the Kerala Revenue Recovery Act, as borne by Ext.P4, which hence is under challenge. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate order on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date receipt of a copy of the judgment. It is made clear that till such orders are passed on Ext.P3, the coercive steps stated as being pursued against the petitioner shall be kept in abeyance. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd