IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 2ND JULY 2010 / 11TH ASHADHA 1932 WP(C).No. 20754 of 2010(T) -------------------------- PETITIONER(S): --------------- T.K.SREELATHA, PROPRIETOR, M/S.LEELASONS HOME APPLIANCES, NADAPURAM. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY THE SUCRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER-I, DEPT.OF COMMERCIAL TAXES, KOZHIKODE. 3. DEPUTY COMMISSIONR (APPEALS), COMMERCIAL TAXES, KOZHIKKODE. 4. SALES TAX OFFICER (RECOVERY), O/O.DY.COMMISSIONR, COMMERICAL TAXES DEPT. KOZHIKODE. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 2/07/2010, THE COURT ON 02/07/2010 DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.20754 of 2010-T ---------------------------- Dated this the 2nd day of July, 2010. J U D G M E N T Challenging Ext.P1 order imposing penalty and Ext.P5 assessment order, the petitioner has preferred Ext.P3 and P7 appeals along with Ext.P4 and P8 petitions for stay, which are pending consideration before the third respondent. 2. The grievance of the petitioner in this Writ Petition is that, without any regard to the pendency of the above proceedings, the respondents have issued Exts.P9 and P10 notices under the Kerala Revenue Recovery Act, which in turn are subjected to challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Ext.P4 and P8 petitions for stay in accordance with law, as expeditiously as possible at any rate 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 Ext.P4 and P8 petitions for stay, all further coercive proceedings pursuant to Ext.P9 and P10 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab