IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH FEBRUARY 2010 / 22ND MAGHA 1931 WP(C).No. 4519 of 2010(L) ------------------------- PETITIONER(S): --------------- M/S.GNANAM ENTERPRISES, 38/731-1, MARKET ROAD, KADAVANTHRA, COCHIN-20. REPRESENTED BY ITS PROPRIETRESS, SIVAKAMI SUNDARI.S. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KAKKANAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 4519 of 2010 --------------------------------------- Dated, this the 11th day of February, 2010 J U D G M E N T Being aggrieved of Ext.P1 order imposing the penalty upon the petitioner, Ext.P2 appeal has been filed along with Ext.P2(a) petition for stay and Ext.P2(b) I.A. for early hearing of the appeal. The grievance of the petitioner is that Ext.P3 notice has been issued under the Kerala Revenue Recovery Act without any regard to the pendency of the above proceedings, which hence is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P2(b) petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that till such appropriate orders are passed on Ext.P2(a) petition for stay, all coercive steps pursuant to Ext.P3 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc