IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 26TH MARCH 2008 / 6TH CHAITHRA 1930 WP(C).No. 10228 of 2008(P) PETITIONER: M/S.AVERY INDIA LIMITED, M.G.ROAD, PERUMANOOR, KOCHI 682 015, REPRESENTED BY ITS AREA MANAGER, SRI.M.ABDUL BASITH. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: 1. ASSISTANT COMMISSIONER (AA) OF COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682 018. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM, KOCHI 682 015. 3. INSPECTING ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM, ERNAKULAM - 682 030. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SPECIAL GOVERNMENT PLEADER SRI.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J. ------------------------- W.P.(C).No.10228 of 2008 ------------------------- Dated this the 26th day of March, 2008. JUDGMENT The petitioner is a dealer registered under the Value Added Tax and Central Sales Tax Act. Against Ext.P1 order of assessment for the year 2006-07, the petitioner preferred an appeal as Ext.P2 and an application for stay as Ext.P3. Orders are yet to be passed on them. In the meanwhile, revenue recovery proceedings are initiated against the petitioner as per Ext.P4 and hence this writ petition. 2. I heard learned counsel on both sides. 3. In the circumstances, the writ petition is disposed of directing the 2nd respondent to pass orders on Ext.P3 application for stay within a period of three weeks from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of this judgment along with a copy of the writ petition before W.P.(C).NO.10228/08 :: 2 :: the 2nd respondent as early as possible, at any rate on or before 02.04.2008. Enforcement of Ext.P4 shall be kept in abeyance for a period of four weeks from today. Sd/- (V.GIRI) JUDGE sk/ //true copy// P.S. To Judge