IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 13TH JULY 2010 / 22ND ASHADHA 1932 WP(C).No. 21764 of 2010(U) -------------------------- PETITIONER: --------------- M/S. YOGESH TRADING COMPANY KOTTACHERY, KANHANGAD, KASARAGOD DISTRICT,. REPRESENTED BY ITS MANAGING PARTNER GURUDATH PRABHU.B. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: --------------- 1. ASST. COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, KASRAGOD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES,KOZHIKODE. 3. SPECIAL DEPUTY TAHSILDAR(RR) HOSDURG, KASARAGOD DISTRICT. BY SR. GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.( C) No. 21764 OF 2010 ......................................................................... Dated this the 13th July , 2010 J U D G M E N T Challenging Exts. Exts.P1 to P5 assessment orders passed under the KGST Act in respect of the assessment years 1998-99 to 2002-03 and Ext.P6 order passed under the CST Act in respect of the assessment year 2002-03, the petitioner has preferred Exts.P7 to P12 appeals along with Ext.P13 to P18 petitions for condonation of delay, as well as Exts.P19 to P24 stay petitions, which are pending consideration before the second respondent. Meanwhile, without any regard to the pendency of the above proceedings, Exts.P31 to P36 demand notices have been issued under the Revenue Recovery Act by the third respondent in respect of the aforesaid assessment orders seeking to realise the amount stated as due, which in turn are subjected to challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. W.P.( C) No. 21764 OF 2010 2 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P13 to P18 petitions for condonation of delay as well as on Exts. P19 to P24 petitions for stay, as expeditiously as possible at any rate within one month from the date of receipt of a copy of the judgment. Till such orders are passed on the above interlocutory applications for condonation of delay and stay, all further coercive steps pursuant to Exts.P31 to P36 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk