IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 10TH MAY 2011 / 20TH VAISAKHA 1933 WP(C).No. 13202 of 2011(A) -------------------------- PETITIONER(S): --------------- BENNY ABRAHAM, PROPRIETOR, SUPER PIGMENTS, KURICHI P.O., KOTTAYAM DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, CHANGANASSERRY-686 101. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 011. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM-686 001. BY ADV.SRI.K.P.PRADEEP (SPL.G.P. (TAXES)) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ---------------------------- W.P.(C)No.13202 of 2011 ---------------------------- Dated 10th May, 2011 JUDGMENT This writ petition has been filed on being aggrieved by Exts.P7 and P8 revenue recovery notices issued by the third respondent requiring the petitioner to remit the tax assessed as per Exts.P1 and P2. It is contended that against Exts.P1 and P2 assessment orders the petitioner has preferred Exts.P3 and P4 appeals. Exts.P5 and P6 are the stay petitions filed in the said appeals. Both the appeals and the stay petitions are still pending before the appellate authority, the second respondent. It is during the pendency of the said appeals and the stay petitions that the assessing authority has taken steps for realisation of the assessed amount and for which Exts.P7 and P8 revenue recovery notices have been issued. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader. Learned Government Pleader submitted that appropriate orders would be passed on Exts.P5 and P6 stay petitions within a period of three weeks. Considering the fact that the petitioner has already preferred Exts.P3 and P4 appeals against Exts.P1 and P2 assessment WP(C).No.13202/2011 2 orders and moved Exts.P5 and P6 stay petitions in the said appeals this writ petition is disposed of with a direction to the third respondent to keep in abeyance all further proceedings pursuant to Exts.P7 and P8 for a period of four weeks. In the meanwhile, the second respondent, the appellate authority shall pass appropriate orders either in the stay petitions or in the appeals. Sd/- C.T.RAVIKUMAR Judge TKS // true copy // P.S. to Judge ,