IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 4TH JUNE 2008 / 14TH JYAISHTA 1930 WP(C).No. 16587 of 2008(Y) ----------------------------------------------- PETITIONER: ------------------ K.GANESHAN, S/O. KUNHIRAMA PODUVAL, SREE GANESH TIMBER & TILES, ANNUR (P.O.) PAYYANNUR, KANNUR DISTRICT. BY ADV. SRI.GRASHIOUS KURIAKOSE SRI.M.M.ANTO RESPONDENTS: ----------------------- 1. INSPECTING ASSISTANT COMMISSIONER COMMERICIAL TAXES, KANNUR. 2. THE COMMERICIAL TAXES OFFICER (AA) PODIKUNDU, KANNUR. 3. THE DEPUTY COMMISSIONER (APPEALS) KOZHIKODE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 16587 OF 2008 Y -------------------------------------- Dated this the 4th June, 2008 JUDGMENT Petitioner has approached this Court challenging Ext.P6 which is a demand notice issued under the Revenue Recovery Act to enforce the assessment order passed under the Kerala Value Added Tax Act. He seeks a direction to respondents 1 and 2 not to take any steps to recover any amount as per Exts.P3 and P3(a) assessment orders pending disposal of Ext.P4 Appeal and Ext.P5 stay petition. He also seeks a direction to the third respondent to consider and pass orders on Ext.P4 Appeal and Ext.P5 stay petition. 2. I heard the learned counsel for the petitioner and also the learned Government Pleader. I am inclined to grant prayer (c) in so far as it relates to a direction to pass orders on Ext.P5 stay petition. Accordingly, the Writ Petition is disposed of directing the third respondent to consider and take a decision on Ext.P5 stay petition in accordance with law, within a period of WPC. WP(C) NO.16587/08 Y 2 three weeks from the date of receipt of a copy of this Judgment. Till a decision is taken on Ext.P5 as aforesaid, Ext.P6 will be kept in abeyance. Petitioner will produce a copy of this Judgment before the third respondent Appellate Authority as soon as it is made available to him. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge