IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 21ST FEBRUARY 2008 / 2ND PHALGUNA 1929 WP(C).No. 6138 of 2008(E) ------------------------- PETITIONER: -------------- SRI.P.C.LOUIS, PROPRIETOR, PUSPA AGENCIES, ERANELLUR, KECHERY, TRICHUR DISTRICT. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------------ 1. THE COMMERCIAL TAX OFFICER, KUNNAMKULAM, TRICHUR DISTRICT. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX OFFICER, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, TRICHUR. 4. THE STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIATE, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = W.P.(C) No. 6138 OF 2008 - E = = = = = = = = = = = = = = Dated this the 21st February, 2008 J U D G M E N T Petitioner submits that against Exts. P2 and P3, revised assessment order and penalty order respectively, he has filed Exts. P4 and P5 appeals. It is stated by the petitioner that along with Ext. P5 appeal, petitioner has filed Ext. P6 stay petition also. It is contended that the penalty amount has already been paid. It is also stated that the petitioner has moved an application for early hearing and that the appeals have not been heard so far. In the meanwhile apprehending revenue recovery proceedings this writ petition has been filed. 2. Having regard to the pendency of the appeals and the stay petition as stated above, I dispose of this writ petition directing that the 2nd respondent shall take up Ext. P6 stay petition, hear the petition and pass appropriate orders thereon as expeditiously as possible, at any rate within 4 weeks of production of a copy of this W.P.(C) No. 6138 OF 2008 - 2 - judgment. In the meantime, further proceedings for the recovery of the amount found due in Ext. P2 shall stand deferred for a period of 6 weeks. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. ANTONY DOMINIC JUDGE jan/-