IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST FEBRUARY 2010 / 12TH MAGHA 1931 WP(C).No. 3213 of 2010(B) ------------------------------------- PETITIONER : ------------------ K. AYSHA, LUGGAGE ACCESSORIES, SRM ROAD, KALOOR, ERNAKULAM, COCHIN - 17. BY ADV. MR.R.MURALEEDHARAN (AROOR) RESPONDENTS : ---------------------- 1. THE SALE TAX OFFICER, SECOND CIRCLE, KALAMASSERRY AT PALARIVATTOM. 2. SALES TAX APPELLATE TRIBUNAL, ERNAKULAM. 3. TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, KANAYANNUR, ERNAKULAM. GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JVT P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.3213 of 2010-B ---------------------------- Dated this the 1st day of February, 2010. J U D G M E N T Exts.P1 and P2 assessment orders passed by the first respondent in respect of the assessment years 2003-04 and 2004- 05 under the KGST Act, though were taken up in appeal did not turn to be fruitful, as borne by Exts.P3 and P4 orders passed by the First Appellate Authority. The petitioner has preferred second appeals as borne by Exts.P5 and P6, along with Exts.P7 and P8 petitions for stay and also Exts.P9 and P10 petitions to condone the delay in filing the said appeals. The learned counsel for the petitioner submits that the delay has already been condoned and the matters are pending finalisation. 2. The grievance of the petitioner is that it is without any regard to the pendency of the above proceedings that Exts.P14 and P15 notices have been issued under the Revenue Recovery Act, 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 W.P(C) No.3213 of 2010-B 2 respondent is directed to consider and pass appropriate orders on Exts.P7 and P8 petitions for stay, 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 till appropriate orders are passed on Exts.P7 and P8 all further coercive proceedings pursuant to Exts.P14 and P15 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab