IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 9TH MAY 2008 / 19TH VAISAKHA 1930 WP(C).No. 14289 of 2008(A) -------------------------- PETITIONER: ------------ JESSY THOMAS, PROPRIETRIX, ST.MARY'S WOOD INDUSTRIES, KUNDANOOR, MARADU P.O., ERNAKULAM DISTRICT, PIN 682 304. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. BY G.P.SRI.V. TEK CHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N. RAVINDRAN, J. --------------------------------------------------------------- W.P.(C).NO.14289 OF 2008-A -------------------------------------------------------------- Dated this the 9th day of May, 2008. JUDGMENT Learned Government Pleader takes notice for the respondents. 2. The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003. She has filed Ext.P2 appeal and Ext.P3 stay petition challenging Ext.P1 assessment order. In the meanwhile, Ext.P4 notice of demand under Section 7 of the Kerala Revenue Recovery Act, 1968 was issued. This writ petition is filed aggrieved by the revenue recovery proceedings initiated against the petitioner for realisation of the tax assessed in Ext.P1, pending disposal of Ext.P2 appeal. 3. Though the petitioner has prayed for various reliefs including quashing of Ext.P1, I am of the opinion that the writ petition can be disposed of by directing the 2nd respondent, the appellate authority, to take up Ext.P3 stay petition and to pass orders thereon after affording the petitioner an opportunity of being heard. Orders on Ext.P3 shall be passed within a period of two weeks from the date of receipt of a copy of this judgment. Till such WPC.NO.14289/2008 . 2 time, proceedings for realisation of the tax assessed as per Ext.P1 shall stand deferred. The writ petition is disposed of as above. No costs. P.N. RAVINDRAN, JUDGE. cl