IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD FEBRUARY 2010 / 14TH MAGHA 1931 WP(C).No. 3519 of 2010(L) ------------------------- PETITIONER: --------------- MOHAMMED SHERIF.C., KADIKKATAYIL SAW MILL, ATTUPURAM, PUNNAYURKULAM, THRISSUR DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, CHAVAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.3519 of 2010-L ---------------------------- Dated this the 3rd day of February, 2010. J U D G M E N T Exts.P1 and P2 are the assessment orders in respect of different assessment years; while Exts.P3 and P4 are the corresponding orders imposing penalty upon the petitioner. The above proceedings have been challenged by filing Exts.P5 and P6 appeals (against Exts.P1 and P2) and by Exts.P7 and P8 appeals against the orders imposing penalty (vide Exts.P3 and P4). Along with the appeals, the petitioner has also preferred Exts.P9 and P10 petitions for stay in respect of the assessment orders and Exts.P11 and P12 in respect of the penalty orders. The petitioner has also preferred Exts.P13 to P16 petitions for early hearing as well. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the revenue recovery proceedings have been initiated under the Kerala Revenue Recover Act for realization of the amount, which is sought to be intercepted by this Court. W.P(C) No.3519 of 2010-L 2 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P9 to P12 petitions for stay in accordance with law, as expeditiously as possible at any rate within six weeks from the date of receipt of a copy of this judgment. However, it is made clear that till appropriate orders are passed on Exts.P9 to P12, all further coercive proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab