IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 16TH JUNE 2009 / 26TH JYAISHTA 1931 WP(C).No. 16565 of 2009(M) --------------------------------------- PETITIONER(S): ------------------------ M/S FINE MOTORS, BYE PASS JUNCTION, KANNANCHERRY, KOZHIKODE REPRESENTED BY ITS PARTNER, ABDUL RAHOOF. BY ADVS. MR.JOSEPH SEBASTIAN PURAYIDAM SMT.MABLE.C.KURIAN RESPONDENT(S): ----------------------------- 1. COMMERCIAL TAX OFFICER, III CIRCLE, KOZHIKODE. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. TAHSILDAR (RR), KOZHIKODE TALUK, KOZHIKODE. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 16565 OF 2009 ----------------------------------- Dated this the 16th day of June, 2009 JUDGMENT Ext.P1 assessment order passed by the first respondent in respect of the assessment year 2007-08 has been subjected to challenge by filing Ext.P5 memorandum of appeal along with Ext.P6 petition for stay, before the second respondent and that the same is still pending. The case of the petitioner is that, it is without any regard to the pendency of the above proceedings that the third respondent is proceeding with coercive steps under the Revenue Recovery Act vide Ext.P8 and P9, which in turn is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider Ext.P5 memorandum of appeal and Ext.P6 petition for stay, in accordance with law, as expeditiously as possible . However, it is made clear that till such appropriate orders are passed on Ext.P6 petition for stay, all further coercive proceedings pursuant to Ext.P8 and P9 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc