IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 28TH FEBRUARY 2008 / 9TH PHALGUNA 1929 WP(C).No. 6864 of 2008(P) ------------------------- PETITIONER: -------------- M/S.SEBASTIAN JOSEPH & COMPANY KURISUPALLY JUNCTION, PALA, A REGISTERED PARTNERSHIP FIRM REP. BY ITS MANAGING PARTNER SRI. SEBASTIAN JOSEPH. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ----------------- 1. THE COMMERCIAL TAX OFFICER (AA) OFFICE OF THE DY. COMMISSIONER (AA) COMMERICIAL TAXES, KOTTAYAM. 2. DY. COMMISSIONER (A) COMMERICIAL TAXES, KOLLAM. 3. THE INSPECTING ASST. COMMISSIONER COMMERICIAL TAXES,PALA, KOTTAYAM DISTRICT. 4. STATE OF KERALA REPRESENTED BY SECRETARY ANIMAL HUSBANDARY DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO.6864 OF 2008 P ==================== Dated this the 28th day of February, 2008 J U D G M E N T Against Ext.P2, the petitioner has filed Ext.P8 appeal. Along with the appeal, petitioner has filed Ext.P9 stay petition and Ext.P10 application for early hearing. None of these interlocutory applications have been considered by the 2nd respondent before whom the appeal is pending. In the meanwhile, recovery proceedings have been initiated by Ext.P1. It is in the aforesaid circumstances, this writ petition has been filed. 2. Petitioner contends that the issue has already been clarified in his favour by Ext.P3 order of the Commissioner of Commercial Taxes. Since the appeal and stay petitions are pending before the appellate authority, I do not think it necessary for this court to pronounce on the merits of the contention raised by the petitioner. 3. Therefore, I dispose of this writ petition directing that WPC 6864/08 :2 : the appellate authority shall consider Ext.P9 stay petition filed by the petitioner. This shall be done, as expeditiously as possible, at any rate within four weeks of production of a copy of this judgment. In the meantime, all further proceedings pursuant to Ext.P1 will stand stayed for a period of six weeks from today. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. Writ petition is disposed of. ANTONY DOMINIC,JUDGE. Rp