IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 11TH MARCH 2011 / 20TH PHALGUNA 1932 WP(C).No. 7695 of 2011(J) ------------------------- PETITIONER(S): --------------- M/S.KALLIYATH SANITARY CENTRE, PANNIYANKARA, CALICUT, REPRESENTED BY ITS PARTNER K.MOHAMED SUHAIB. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-1, COMMERCIAL TAXES, KOZHIKODE-673 006. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 006. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 006. BY GOVT. PLEADER SRI .C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.7695 OF 2011(J) -------------------------------------------------- Dated this the 11th day of March, 2011 J U D G M E N T Aggrieved by Ext.P1 order of assessment as rectified by Ext.P2 the petitioner has filed Ext.P3 appeal before the 2nd respondent along with Ext.P4 stay petition. In spite of having filed an early hearing petition, the appeal and stay petition are not heard and in the meanwhile recovery proceedings are initiated by Ext.P6. It is in these circumstances the writ petition has been filed. 2. At this stage, having regard to the pendency of appeal and stay petition, the recovery proceedings are premature and therefore I direct the 2nd respondent to consider and pass orders on Ext.P4 stay petition filed by the petitioner. This shall be done as expeditiously as possible and at any rate within 4 weeks from the date of production of a copy of the judgment along with a copy of the writ petition. Until then further proceedings pursuant to Ext.P6 will be deferred. Writ Petition is disposed of as above. (ANTONY DOMINIC) JUDGE vi/ WPC.No. /09 :2 :