IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 8TH JANUARY 2010 / 18TH POUSHA 1931 WP(C).No. 675 of 2010(H) ------------------------ PETITIONER: --------------- M/S.BERGER PAINTS INDIA LTD, V.P.MARIKKAR ROAD,NEAR TOLL JUNCTION,EDAPPALLY, KOCHI-682 024-REPRESENTED BY ITS ADMINISTRATION OFFICER,P.GOPALAKRISHANA PILLAI. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER,SQUAD NO.II, (RAPID ACTION),COMMERCIAL TAXES,MINI CIVIL STATION ALUVA. 2. THE ASSISTANT COMMISSIONER(ASSMT) COMMERCIAL TAXES,SPECIAL CIRCLE,MATTANCHERRY AT ALUVA. 3. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No. 675 of 2010 -E ------------------------------ Dated this the 8th day of January, 2010. J U D G M E N T Challenging Ext.P7 penalty order passed by the fist respondent, the petitioner has approached the third respondent by filing Ext.P8 appeal, along with Ext.P9 petition for early hearing and also accompanied by Ext.P10 petition for interim stay. It is stated that large amounts are liable to be re-paid to the petitioner by way of refund, in respect of which he was already approached the second respondent by filing Ext.P12. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the respondents have turned the machinery under the Revenue Recovery Act which, driving the petitioner to this Court, seeking for immediate interference. 2. Heard the learned Government Pleader as well. 3. In the above facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Ext.P10 petition for stay, in accordance with law, as expeditiously as W.P(C) No. 675 of 2010 -E 2 possible, at any rate within one month from the date of receipt of a copy of this judgment. Similarly, the second respondent shall also consider Ext.P12 application for refund on merits and shall pass appropriate orders as early as possible, at any rate within two months from the date of receipt of a copy of this judgment. It is made clear that, till appropriate orders are passed by the third respondent on Ext.P10 petition for stay, all further proceedings under the Revenue Recovery Act against the petitioner shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE ab