IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 4TH AUGUST 2010 / 13TH SRAVANA 1932 WP(C).No. 24473 of 2010(H) -------------------------- PETITIONER(S): --------------- M/S.GEO FOUNDATIONS AND STRUCTURES PVT. LTD.,KADAVANTHRA,COCHIN-682 020,REPRESENTED BY ITS MANAGING DIRECTOR,SRI.PRAPHULLA KUMAR. BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(W.C), O/O THE DEPUTY COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM,KOCHI-30. 4. THE STATE OF KERLA,REPRESENTED BY ITS SECRETARY(TAXES),THIRUVANANTHAPURAM. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.24473 of 2010-H ---------------------------- Dated this the 4th day of August, 2010. J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, the petitioner has filed Ext.P2 appeal, along with Ext.P3 petition for stay and also accompanied by Ext.P4 petition to condone the delay in filing the appeal, which are pending consideration before the second respondent. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, the third respondent has initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P5, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P3 and P4 interlocutory applications, in accordance with law, as expeditiously as possible, within one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Exts.P3 and P4 interlocutory applications, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of. Sd/- ab P.R.RAMACHANDRA MENON, JUDGE //True Copy//