IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 13TH SEPTEMBER 2011 / 22ND BHADRA 1933 WP(C).No. 24731 of 2011(N) ---------------------------------- PETITIONER(S): -------------------- M/S.FRIENDS FURNITURE AND HOME APPLIANCE VADAKKEKAD, THRISSUR DISTRICT, REP.BY ITS MANAGING PARTNER, MOHAMMADALI K.M, BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER, VALUE ADDED TAX CIRCLE CHAVAKKAD-688004, 2. THE ASSISTANT COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-688004 3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, IRINJALAKKUDA-680120 BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.24731/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2010 - 2011 DATED 21/06/2011. P2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06/08/2011. P3: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06/08/2011. P4: COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2010 - 2011 DATED 25/08/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs P.R.RAMACHANDRA MENON, J -------------------------------------------------- W.P.(C)No.24731 of 2011 -------------------------------------------------- DATED THIS THE 13th DAY OF SEPTEMBER, 2011 J U D G M E N T Being aggrieved of Exhibit P1 assessment order for the assessment year 2010-11 the petitioner preferred Exhibit P2 appeal along with Exhibit P3 stay petition which are pending consideration before the 2nd respondent. According to the petitioner without regard to the pendency of the above proceedings, Exhibit P4 demand notice has been issued under Section 7of the Revenue Recovery Act by the 3rd respondent, which made the petitioner to approach this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the Writ Petition is disposed of directing the 2nd respondent to consider Exhibit P3 petition for stay and pass appropriate orders thereon 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 all proceedings pursuant to Exhibit P4 demand notice shall be kept in abeyance till such time. P.R.RAMACHANDRA MENON, JUDGE. dsn