IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 11TH AUGUST 2009 / 20TH SRAVANA 1931 WP(C).No. 22748 of 2009(K) -------------------------- PETITIONER: --------------- MS.EXCEL TIMBERS PVT.LIMITED, PETTA:FEROKE CALICUT.BY MANAGING DIRECTOR V.MAMMU. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. THE ASST.COMMISSIONER:SPECIAL CIRCLE II: COMMERCIAL TAXES:KOZHKODE: 2. THE DEPUTY COMMISSIONER(APPEALS): KOZHIKODE. 3. SALES TAX OFFICER(RECOVERY):OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 22748 OF 2009 ......................................................................... Dated this the 11th August, 2009 J U D G M E N T Ext. P1 assessment order for August, 2008 has been replaced by Ext.P2 revised assessment order, which in turn has been subjected to challenge by filing Ext. P3 appeal along with Ext. P4 petition for stay before the second respondent. The grievance of the petitioner is that it is without any regard to the pendency of the said proceedings that the respondents are proceedings with revenue recovery steps as borne by Ext. P6 notice, which is under challenge in the present Writ Petition. 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 appeal as well as Ext. P4 petition for stay. However, it is made clear that till appropriate orders are passed on Ext. P4 petition for stay, all further proceedings pursuant to Ext.P6 W.P.(C) No. 22748 OF 2009 2 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk