IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN TUESDAY, THE 2ND JANUARY 2007 / 12TH POUSHA, 1928. WP(C).No. 33497 OF 2006(K) -------------------------- PETITIONER: ------------ M/S. RIGID PLYWOOD INDUSTRIES, MILL ROAD, VALAPATANAM, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, SHRI. M.AHMED. BY ADV. SRI.DALE P.KURIEN RESPONDENTS: ------------- 1. INTELLIGENCE OFFICER, COMMERCIAL TAXES, KANNUR. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR. SRI. SOJAN JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMAN, J. ============= W.P.(C) NO. 33497 OF 2006 =================== DATED THIS, THE 2ND DAY OF JANUARY, 2007 J U D G M E N T As against the penalty order Ext.P1 passed by the Intelligence Officer, petitioner has preferred a revision Ext.P2 along with a stay petition Ext.P4 before the second respondent herein. His grievance is that the stay application has not been disposed of so far and in the mean time, a demand notice is served on him as evidenced by Ext.P5 under the Revenue Recovery Act. In such circumstances, petitioner prays that appropriation direction be issued. 2. Heard the parties. In the facts and circumstances, there will be a direction to the second respondent revisional authority to consider and pass orders on Ext.P4 stay petition as expeditiously as possible, at any rate, within a period of one month. Till such time orders are passed as aforesaid, further proceedings pursuant to Ext.P5 shall be kept in abeyance and thereafter, the matter shall be governed by any orders that may be passed by the second respondent. Petitioner shall produce a copy of this judgment along with a copy of the writ petition before the second respondent for information and compliance. The writ petition is disposed of as above. P.R. RAMAN, JUDGE. knc/-