IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 19TH MAY 2010 / 29TH VAISAKHA 1932 WP(C).No. 15275 of 2010(H) -------------------------- PETITIONER: --------------- M/S.CLASSIC AGENCIES, ABBA SAW MILL COMPOUND, CHALAPPURAM, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER V.MANNY. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN SRI.T.G.ABHILASH RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, COMMERCIAL TAXES, KOZHIKODE. 2. DEPUTY COMMISSINER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX OFFICER (RECOVERY), O/O. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.15275 of 2010-H ---------------------------- Dated this the 19th day of May, 2010. J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent in respect of the assessment years 2006-07, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition to condone the delay and also accompanied by Ext.P4 petition for stay, which are pending consideration before the second respondent. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, the third respondent has initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P8, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 petition to condone the delay and Ext.P4 petition for stay, in accordance with law, as expeditiously as possible, at any rate with in 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.P3 and P4 petitions, all further proceedings pursuant to Ext.P8 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON ab JUDGE