IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 13TH MARCH 2009 / 22ND PHALGUNA 1930 WP(C).No. 7781 of 2009(P) -------------------------------------------- PETITIONER(S): ---------------------- LIMENAPH CHEMICALS PVT LTD., 42/1446,MATHAI MANOORAN ROAD,ERNAKULAM, KOCHI-14 REPRESENTED BY ITS DIRECTOR P.B. CHINNAVENKATA RAJA. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT,ERNAKULAM,KOCHI-30. ADDL. R4. THE STATE BANK OF INDIA, ERNAKULAM BRANCH, KTDC BUILDING, SHANMUGAM ROAD, ERNAKULAM, KOCHI-682 011, REPRESENTED BY ITS CHIEF MANAGER. (ADDL. R4 IS IMPLEADED AS PER ORDER IN I.A.NO.3722/09 DATED 13.03.2009). R1 TO R3 BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 7781 OF 2009 P -------------------------------------- Dated this the 13th March, 2009 JUDGMENT Heard Dr. K.B. Mohamedkutty, learned senior counsel for the petitioner and also the learned Government Pleader. Petitioner has filed an Appeal against the assessment order. An application for stay is also pending consideration. In the meantime, petitioner is faced with recovery steps under the Revenue Recovery Act as also Ext.P5 which is an intimation from the additional fourth respondent Bank stating that there is a prohibitory order dated 11.03.2009 against the petitioner. The Writ Petition is disposed of directing the second respondent to consider and take a decision on Ext.P3 application for stay in accordance with law, within three weeks from the date of production of a copy of this Judgment. Till such time as a decision is taken, further proceedings pursuant to Ext.P4 will be kept in abeyance. While Ext.P5 will continue, there will be no recovery effected from the Account of the petitioner with the WPC.7781/09 P 2 additional fourth respondent Bank till the disposal of the application for stay. Any further steps will be depend upon the outcome of the decision of the Appellate Authority. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge