IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 19203 of 2008(J) -------------------------- PETITIONER: ------------ AMBILY.G, PROPRIETOR, THRIPTHY FLAMES, THAMARASSERY COMPLEX, MUTTAMBALAM.P.O, KOTTAYAM-04. BY ADV. SRI.SURIN GEORGE IPE RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, KOTTAYAM. 2. THE DEPUTY COMMISSIONDER (APPEALS), KOLLAM. 3. THE TAHSILDAR, TALUK OFFICE, CHANGANACHERRY. 4. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, CHANGANACHERRY. 5. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KOTTAYAM. BY SPL.GOVERNMENT PLEADER SRI.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J ------------------- W.P.(C).19203/2008 -------------------- Dated this the 27th day of June, 2008 JUDGMENT Aggrieved by Ext.P1 order of assessment, petitioner has preferred Ext.P2 appeal, along with an application for stay for collection of the disputed tax. In the meanwhile, Ext.P3 notice of demand has been issued under the Revenue Recovery Act. As evidenced by Ext.P4, petitioner has paid an amount of Rs.75,000/- towards the disputed tax. In the meanwhile, the godown forming part of the business premises, run by the petitioner, was apparently sealed on 23.6.2008. Therefore, petitioner is not in a position to remove the goods. 2. I heard learned counsel for the petitioner and the learned Special Government Pleader for taxes. 3. Orders are to be passed on the application for stay without further delay. In the result, writ petition is disposed of directing the second respondent to consider and pass orders on Ext.P2 application for stay, within a W.P.(C).19203/2008 2 period of one month from the date of receipt of a copy of this judgment. Enforcement of Revenue Recovery notices shall stand stayed for a period of six weeks. It is made clear that if there is a restraint on the petitioner lifting the goods from the godown situated at Karukachal as part of the business carried on by Thripthy Flames, Thamarassery Complex, Muttambalam, by reason of the Revenue Recovery notice, such restraint shall be lifted till orders are passed on the stay application by the second respondent. V.GIRI, Judge mrcs