IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD FEBRUARY 2010 / 14TH MAGHA 1931 WP(C).No. 3451 of 2010(F) ------------------------------------- PETITIONER: ------------------- M/S.K.K.SEBASTIAN STORES, CHALAKUDY, REPRESENTED BY ITS PROPRIETOR, SRI.K.S.SHIBU. BY ADVS. MR.ANIL D. NAIR, SMT.NIVEDITA A.KAMATH. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, CHALAKUDY. 2. THE DEPUTY COMMISSIONR (APPEALS), ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONR, IRINJALAKUDA. 4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES),SECRETARIAT, THIRUVNANTHAPURAM. R1 TO R4 BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 3451 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 3rd day of February, 2010 JUDGMENT Challenging Exts.P1 and P2 assessment orders in respect of the years 2008-'09 and 2009-'10, the petitioner has preferred Exts.P3 and P4 appeals before the 2nd respondent, along with Exts.P5 and P6 petitions for stay. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, the 3rd respondent is proceeding with recovery steps under the Revenue Recovery Act, as borne by Ets.P7 and P8, which are under challenge in this writ petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Exts.P5 and P6 petitions for stay, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. However, it is made clear that till appropriate orders are passed on Exts.P5 and P6, all further proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON, JUDGE mn.