IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 14TH MARCH 2008 / 24TH PHALGUNA 1929 WP(C).No. 8728 of 2008(L) ------------------------- PETITIONER: -------------- POABS GRANITE PRODUCTS PVT. LTD., CHULLY P.O., ANGAMALY, ERNAKULAM-683 581, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.JOSEPH JACOB. BY ADV. SRI.N.JAMES KOSHY SMT.LEEPA PHILIP RESPONDENTS: ----------------- 1. THE ASSISTANT COMMISSIONER (AUDIT ASSMT) DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, KOCHI. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY,COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 8728 OF 2008 L ==================== Dated this the 14th day of March, 2008 J U D G M E N T Aggrieved by Ext.P1 order of assessment, petitioner filed appeal and that appeal was disposed of by the 2nd respondent as per Exts. P3 and P4 orders and the matter now stands relegated to the 1st respondent for fresh consideration in the manner as indicated in Exts. P3 and P4. Petitioner submits that despite this, without taking into account Exts. P3 and P4, the amount assessed by Ext.P1 order is sought to be recovered by issuing Ext.P7 demand notice issued under the provisions of the Revenue Recovery Act. It is in this background this writ petition has been filed seeking to challenge the recovery proceedings. 2. As is evident from Exts. P3 and P4, Ext.P1 order of assessment has been set aside and the matter now stands remanded to the 1st respondent for reconsideration. Therefore, the amount that is found to be due in Ext.P1 cannot be recovered as is attempted in Ext.P7. In view of this, the writ petition is disposed of directing that the 1st respondent shall complete the process of reconsideration as ordered in Exts.P3 and P4, with notice to the petitioner. In the meantime, all further proceedings pursuant to Ext.P7 will stand stayed. ANTONY DOMINIC,JUDGE. WPC /08 :2 : Rp