IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 18TH MARCH 2011 / 27TH PHALGUNA 1932 WP(C).No. 8494 of 2011(J) ------------------------- PETITIONER(S): ---------------------- M/S.USHA ELECTRONICS, SOPANAM, 1/431 A, THIRTHALA ROAD, KOTTANAD P.O., REPRESENTED BY ITS MANAGING PARTNER, PRABHANANDAN P.V. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PATTAMBI-679 306. 2. THE KERALA VALU ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-678001. SR.GOVT.PLEADER SRI.CK.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ================ W.P.(C) NO. 8494 OF 2011 ===================== Dated this the 18th day of March, 2011 J U D G M E N T Aggrieved by Ext.P1 assessment order, petitioner filed appeal, which was disposed of by Ext.P2 order of the appellate authority. Against the said proceedings, the petitioner has filed Ext.P3 appeal accompanied by Ext.P4 stay petition which are pending before the 2nd respondent. During the pendency of the appeal and the stay petition, recovery proceedings have been initiated by Ext.P5 and therefore the writ petition is filed. 2. Having regard to the pendency of the appeal and the stay petition, I feel, at this stage, recovery initiated is premature. Therefore, I direct that the 2nd respondent shall consider and pass orders on Ext.P4 stay petition with notice to the petitioner and as expeditiously as possible, at any rate within 6 weeks of production of a copy of this judgment. It is directed that, in the meanwhile, further proceedings pursuant to Ext.P5 notice under the Revenue Recovery Act will stand stayed. 3. Petitioner shall produce a copy of this judgment along WPC No. 8494/11 :2 : with a copy of this writ petition before the 2nd respondent for compliance. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE Rp