IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 29TH JUNE 2010 / 8TH ASHADHA 1932 WP(C).No. 20126 of 2010(M) -------------------------- PETITIONER(S): --------------- SMT.DHIVYA.M,PROPRIETRIX, M/S.PROMPT PERIPHERALS,39/684(3),TAILOR STREET, PALAKKAD DISTRICT-REP BY POWER OF ATTORNEY HOLDER, PRATHEESH.V,S/O.VENKATRAMAN.G,AGED 35 YEARS. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(KVAT), COMMERCIAL TAXES,SPECIAL CIRCLE,PALAKKAD. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PALAKKAD. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------------- W.P.(C) No.20126 of 2010 ------------------------------- Dated this the 29th day of June, 2010 J U D G M E N T Being aggrieved of the relevant assessments under the KGST Act and CST Act, in respect of different assessment years, the petitioner has preferred Exts.P7, P8 and P9 appeals along with Exts.P7(a), P8(a) and P9(a) interlocutory applications for stay, which are pertaining to assessments under the KGST Act. In respect of the proceedings under the CST Act, the petitioner has preferred similar appeals, as borne by Exts.P12 and P13, accompanied by Exts.P12(a) and P13(a) interlocutory applications for stay. The grievance of the petitioner is that without regard to the pendency of the proceedings, the third respondent has issued Exts.P17 to P21 notices under the Revenue Recovery Act, which is sought to intercepted in this writ petition. 2. Heard the learned Government Pleader appearing for the respondents as well. W.P.(C) No.20126/2010 2 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P7(a), P8(a), P9(a), P12(a) and P13(a) interlocutory applications, in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. It is made clear that till such orders are passed in the interlocutory applications, as aforesaid, all further proceedings pursuant to Exts.P17 to P21 notices shall be kept in abeyance. The writ petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE. nj.