IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 13TH JULY 2010 / 22ND ASHADHA 1932 WP(C).No. 21707 of 2010(K) ---------------------------------------- PETITIONER(S): ------------------------ HINDUSTAN PETROLEUM CORPORATION LTD. COCHIN REGIONAL OFFICE, KARSHAKA ROAD, ERNAKULAM REPRESENTED BY ITS MANAGER (FINANCE)- PRAKASAN I.A BY ADV. SRI.K.I.MAYANKUTTY MATHER, SRI.K.S.SAJEEV KUMAR. RESPONDENT(S): --------------------------- 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ASSESSMENT I) SPECIAL CIRLCE II, COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 21707 OF 2010 ......................................................................... Dated this the 13th July , 2010 J U D G M E N T Challenging Exts. P1 to P6 assessment orders passed by the first respondent both under the KGST and CST Acts in respect of assessment years 2001-02, 2003-04 and 2004-05, Exts.P7 to P12 appeals along with Exts.P7(a) to P12(a) petitions for stay have been filed, which are pending consideration before the second respondent. The grievance of the petitioner is that without any regard to the pendency of the above proceedings Exts. P13 series demand notices have been issued under the Revenue Recovery Act, which in turn are subjected to challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass orders on the interlocutory applications for stay, in accordance with law, as W.P.(C) No. 21707 OF 2010 2 expeditiously as possible at any rate within one month from the date of receipt of a copy of the judgment . Till such orders are passed in the interlocutory applications for stay, all further proceedings pursuant to Ext.P13 series demand notices shall be kept in abeyance The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk