IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH MARCH 2010 / 20TH PHALGUNA 1931 WP(C).No. 7869 of 2010(G) --------------------------------------- PETITIONER(S): ----------------------- BIPHA DRUG LABORATORIES, P.B.NO.30, KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER, AJAY GEORGE VARGHESE. BY ADV. MR.V.P.SUKUMAR, MR.JAIRAM.V.MENON. RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, KOTTAYAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 7869 of 2010-G ---------------------------- Dated this the 11th day of March, 2010. J U D G M E N T Being aggrieved of Ext.P1 assessment order passed by the first respondent in respect of assessment year 2004-05, the petitioner has preferred Ext.P2 appeal before the second respondent, along with Ext.P3 petition to condone the delay and also Ext.P4 application for stay. The petitioner is constrained to approach this Court by virtue of Ext.P5 revenue recovery notice issued by the third respondent invoking the machinery under the Kerala Revenue Recovery Act, for realization of the amount stated as due under Ext.P1, without any regard to the pendency of the proceedings. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 and P4 interlocutory applications 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 petition for stay, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON, JUDGE ab