IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 7TH DECEMBER 2007 / 16TH AGRAHAYANA 1929 WP(C).No. 36154 of 2007(D) -------------------------- PETITIONER: -------------- PERFETTI VAN MELLE INDIA (P) LTD. BRISTOW ROAD, WILLINGTON ISLAND, KCOHI-3 REP. BY MANAGER,ASIF,S/O. ABDUL AZEEZ, AGED 23 YEARS, H.NO. 25, KASTURBANAGAR, THEVARA, ERNAKULAM DISTRICT. BY ADV. SRI.C.A.CHACKO SMT.C.M.CHARISMA SRI.N.A.SHAFEEK RESPONDENTS: ----------------- 1. THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. 2. THE ASSISTANT COMMISSIONER-III SPECIAL CIRCLE-1,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 36154 OF 2007 D ===================== Dated this the 7th day of December, 2007 J U D G M E N T Against Exts. P1 to P3 assessment orders, petitioner has filed appeals, which are produced as Exts. P4 to P6. It is submitted that along with the appeals, petitioner has filed Exts. P12, P13 and P14 applications for stay pending disposal of the appeal. It is submitted that while orders are not passed either in the appeals or in the stay petitions, amount due under Exts. P1 to P3 is sought to be recovered from the petitioner by taking recourse to revenue recovery action and Exts.P7 and P8 are the notices that are issued to the petitioner. It is in this context that the writ petition has been filed praying for quashing the revenue recovery action. 2. In view of the fact that the statutory authority seized the appeal as also the stay petitions, I do not think an adjudication on the sustainability or otherwise of the revenue recovery action is called for at this stage. 3. Having regard to the fact that the appeal and stay petitions are pending consideration of the 1st respondent, I WPC 36154/07 :2 : dispose of this writ petition itself directing that the 1st respondent shall take up, consider and pass orders on Exts. P12, P13 and P14 stay petitions filed by the petitioner along with Exts. P4 to P6 appeals. This the 1st respondent shall do within three weeks from the date of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Exts. P7 and P8 are deferred for a period of four weeks. Petitioner shall produce a copy of this judgment before the 1st respondent for compliance. ANTONY DOMINIC, JUDGE. Rp