IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 8TH MARCH 2010 / 17TH PHALGUNA 1931 WP(C).No. 7441 of 2010(E) ------------------------- PETITIONER(S): --------------- SUJA ROY, VIKAS INDUSTRIES, MANNATHOOR P.O., MUVATTUPUZHA, ERNAKULAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA. GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 8/ 2 /2010 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------ W.P.(C)No. 7441 OF 2010 ------------------------ Dated this the 8th day of March, 2010 JUDGMENT Challenging Ext.P1 assessment order passed by the first respondent, the petitioner has preferred Ext.P2 memorandum of appeal along with Ext.P3 application for stay and also Ext.P4 petition for condoning the delay in filing the appeal. The grievance of the petitioner is that during the pendency of those proceedings, Ext.P5 demand notice has been issued under the Revenue Recovery Act. Aggrieved by Ext.P5, the petitioner has filed this writ petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P4 application for condonation of delay in filing the appeal as well as in Ext.P3 petition for stay in accordance with law as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. 4. It is made clear that till such time orders are passed on -2- Exts.P3 and P4, all coercive steps pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE dpk