IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 10TH JULY 2009 / 19TH ASHADHA 1931 WP(C).No. 19370 of 2009(M) --------------------------------------- PETITIONER(S): ------------------------- M/S.P.T.ANTONY AND SONS, ALAPATT FASHION JEWELLERY, BROADWAY, ERNAKULAM, REP. BY ITS MANAGING PARTNER, BABU ALAPATT. BY ADVS. MR.V.P.SUKUMAR MR.JAIRAM.V.MENON RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 19370 OF 2009 ......................................................................... Dated this the 10th July, 2009 J U D G M E N T Challenging Ext. P1 assessment order passed by the respondent in respect of the assessment year 2006-07, the petitioner has already approached the appellate authority by filing Ext. P2 appeal along with Ext.P3 petition for stay. The case of the petitioner is that it is without any regard to the pendency of the above proceedings before the second respondent that the third respondent has chosen to proceed with recovery proceedings under the Revenue Recovery Act as borne by Ext. P4, which in turn has been subjected to challenge in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext. P2 memorandum of appeal as well as Ext.P3 petition for W.P.(C) No. 19370 OF 2009 2 stay, as expeditiously as possible, in accordance with law. However, it is made clear that till such appropriate orders are passed on Ext. P3 petition for stay, all further coercive steps pursuant to Ext. P4 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk