IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 30TH MAY 2008 / 9TH JYAISHTA 1930 WP(C).No. 16085 of 2008(M) ---------------------------------------------- PETITIONER: ------------------ M/S.POONAM GRAHANIRMAN (P) LTD., MANIMADOM, AMBALAPPUZHA REPRESENTED BY SRI.R.ANANTHA NARAYANAN, MANAGING DIRECTOR. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER (W.C & L.T) OFFICE OF THE DY.COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. 2. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. 4. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 16085 OF 2008 M -------------------------------------- Dated this the 30th May, 2008 JUDGMENT Petitioner has preferred Ext.P5 Appeal against Ext.P2 assessment order. He seeks a direction to consider the same. Petitioner has also filed Ext.P8 seeking refund. Petitioner has also filed Ext.P6 application seeking stay. I heard the learned Government Pleader also. Counsel for petitioner submits that in fact the tax has been paid as evident from Ext.P4. These are all matters for the Appellate Authority to consider when considering the stay petition and it is open to the petitioner to bring it to the notice of the Appellate Authority. Accordingly, the Writ Petition is disposed of directing the second respondent to consider and take a decision on Ext.P6 stay petition in accordance with law, within three weeks from the date of receipt of a copy of this Judgment. A decision shall be taken on Ext.P8 in accordance with law by the first respondent within a period of six weeks from the date of receipt of a copy of this Judgment. It WPC. 16085/08 M 2 is also open to the petitioner to rely on Ext.P4 before the second respondent and the second respondent will consider the same also, while considering Ext.P6 stay petition. Till such time as a decision is taken on Ext.P6, revenue recovery proceedings against the petitioner will be kept in abeyance. Petitioner will produce a copy of this Judgment before the second respondent as soon as it is made available to him. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge