IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH MARCH 2010 / 14TH PHALGUNA 1931 WP(C).No. 7061 of 2010(G) ---------------------------------- PETITIONER(S): --------------------- MS.M.P.AGENCIES, KANDANASSERY, KUNNAMKULAM. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER, KUNNAMKULAM. 2. DEPUTY COMMISSIONER (APPEALS),ERNAKULAM. 3. INSPG. ASST.COMMISSIONER, COM. TAXES, THRISSUR. COVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ................................................... WP (C) NO. 7061 OF 2010 ............................................... Dated this the 5th day of March, 2010 J U D G M E N T Challenging Exhibit P1 common assessment order in respect of the assessment years 2005 - 2006 and 2006-2007 the petitioner had filed two separate appeals as borne by Exhibit P2 and P3, along with Exhibit P4 and P5 petitions for stay. 2. The case of the petitioner is that, without any regard to the pendency of the said proceedings, the respondents have initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Exhibit P6, which hence is sought to be intercepted by this Court. 3. Heard the Learned Government Pleader as well. 4. Considering the facts and circumstances and also WP (C) NO. 7061 OF 2010 2 the submissions made by the learned counsel for the petitioner that similar matters have been already disposed of by this Court giving direction to the appellate authority to consider and finalise the appeal, this court is also direct the 2nd respondent to consider Exhibit P2 and P3 appeals and pass final orders there on in accordance with law, as expeditiously as possible at any rate within a period of one month. All further recovery proceedings pursuant to Exhibit P6 shall be kept in abeyance, on condition that the petitioner deposits 1/3rd of the amount due in respect of both the assessment years within 2 weeks. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. rkc