IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 9TH FEBRUARY 2010 / 20TH MAGHA 1931 WP(C).No. 4253 of 2010(F) --------------------------------------- PETITIONER(S): ------------------------- CHOYI SREEDHARAN, MANAGING PARTNER, M/S.FERROUS ENTERPRISES, MAIN ROAD, KALLACHI, KOZHIKODE-673 506. BY ADV. MR.NIRMAL. S RESPONDENT(S): --------------------------- 1. DEPUTY COMMISSIONER OF APPEALS, COMMECIAL TAXES, KOZHIKODE. 2. ASSISTANT COMMISSIONER OF TAXES-I, SPECIAL CIRCLE-I, KOZHIKODE. 3. SALE TAX OFFICER(RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER OF APPEALS, COMMERCIAL TAXES, KOZHIKODE. R1 TO R3 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss K. SURENDRA MOHAN, J. ------------------------------------------------------------ W.P(C) NO: 4253 OF 2010 F ----------------------------------------------------------- Dated this the 9th February, 2010. JUDGMENT The petitioner is the Managing Partner of Messrs. Ferrous Enterprises. He is a wholesale dealer in cement and steel. The petitioner has been assessed to sales tax for the year 2007-08 as per Ext.P1 assessment order. His escaped turnover has been fixed at Rs.23,97,507/-. The petitioner challenged the assessment order in appeal before the first respondent. Ext.P2 is his appeal, which is accompanied by a separate petition for stay. However, no orders have been passed on his appeal and stay petition, till date. At the same time as per Ext.P3 Revenue Recovery proceedings have been initiated against him. Therefore, the petitioner seeks appropriate directions for an expeditious disposal of his appeal and stay petition. 2. In the above circumstances this writ petition is disposed of directing the first respondent to consider the stay petition filed by the petitioner in accordance with law, as expeditiously as possible and at any rate within a period of one month from the date of receipt of a copy of this judgment. In the meantime the Revenue Recovery proceedings initiated against the petitioner shall remain WPC 4253/2010 2 stayed till final orders are passed on his stay petition. The petitioner may move the first respondent for an early hearing of the appeal by filing a proper petition. If such a petition is filed, the same shall also be considered by the first respondent in accordance with law. K. SURENDRA MOHAN Judge jj WPC 4253/2010 3 K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: