IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 16TH JULY 2008 / 25TH ASHADHA 1930 WP(C).No. 21466 of 2008(E) -------------------------- PETITIONER: ------------------ V.A. VINCENT, SUPREME RUBBER INDUSTRIES, VALOLICKAL.P.O, AMARA, CHANGANASSERY. BY ADV. SRI.V.K.MOHAMMED YOUSUF RESPONDENTS: --------------------- 1. DEPUTY TAHSILDAR (RR), CHANGANASSERY. 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE, CHANGANASSERY. 3. DEPUTY COMMISSIONER (APEALS), COMMERCIAL TAXES, KOLLAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.21466 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of July, 2008 JUDGMENT Petitioner has approached this court challenging the assessment orders and revenue recovery notices. He seeks a direction to pass orders on Exts.P4, P6, P8 and P10 appeals. 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. The appeals are of the year 2008. Since the petitioner has already approached the alternate forum, I am not inclined to consider the validity of the assessment orders. Moreover, if the petitioner files application for stay, it can be directed to be considered. Accordingly, the writ petition is disposed of as follows: If the petitioner files applications seeking stay of collection of the amounts due under the impugned orders within a period of three days from today, the third respondent will consider the said petitions filed and take a decision thereon within a period of three weeks from today. Till such time as a decision is taken, recovery proceedings will be kept in abeyance. WPC.21466/2008. 2 Needless to say, if the petitioner does not file the stay petitions, it is open to the respondents to proceed with the recovery steps against the petitioner. (K.M. JOSEPH, JUDGE) sb