IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 6TH JULY 2009 / 15TH ASHADHA 1931 WP(C).No. 18771 of 2009(N) ------------------------------------- PETITIONER(S): ----------------------- UFO INDIA LTD., 7TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, ERNAKULAM, REPRESENTED BY ITS REGIONAL MANAGER-GIJU MATHEW. BY ADVS.MR.K.I.MAYANKUTTY MATHER MR.P.P.RAMACHANDRAN RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, 3RD CIRCLE, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 18771 OF 2009 ----------------------------------- Dated this the 6th day of July, 2009 J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, the petitioner filed Ext.P2 memorandum of appeal, along with Ext.P2(a) petition for stay before the second respondent and the said proceedings are still pending. The case of the petitioner is that, it is without any regard to the pendency of above proceedings that, the third respondent has moved the machinery under the Kerala Revenue Recovery Act, issuing Ext.P3 notice, which in turn is subjected to challenge in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider Ext.P2 appeal as well as Ext.P2(a) petition for stay and pass appropriate orders thereon, in accordance with law. It is made clear that till appropriate orders are passed on Ext.P2(a) petition for stay, all further coercive proceedings pursuant to Ext.P3 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc