IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 25TH MAY 2009 / 4TH JYAISHTA 1931 WP(C).No. 14276 of 2009(D) -------------------------- PETITIONER: ----------------- K. GANESHAN, S/O. KUNHIRAMA PODUVAL, SHREE GANESH TIMBER AND TILES, ANNUR P.O., PAYYANNUR, KANNUR DIST. BY ADV. SRI.GRASHIOUS KURIAKOSE ADV. SRI.M.M.ANTO RESPONDENTS: --------------------------- 1. THE COMMERCIAL TAX OFFICER, PAYYANNUR, KANNUR. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KOZHIKODE. 3. THE INSPECTING ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES, KANNUR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No.14276 OF 2009 ......................................................................... Dated this the 25th May, 2009 J U D G M E N T The return filed by the petitioner with respect to the assessment year 2006-07 was not accepted by the first respondent, which led to Exts. P3 assessment order and P3(a) demand notice, which in turn were subjected to challenge by filing Ext.P4 appeal along with Ext.P5 petition for stay. The case of the petitioner is that notwithstanding the pendency of the above proceedings, the third respondent has proceeded with revenue recovery steps, as borne by Ext. P6, which, hence, is sought to be interfered with, by filing the present Writ Petition. 2. Heard the learned Government Pleader appearing for the respondents. The Writ Petition is disposed of directing the second respondent to consider Ext.P4 appeal and Ext.P5 petition for stay, as expeditiously as possible, in accordance with law. W.P.(C) No.14276 OF 2009 2 However, it is made clear that till appropriate orders are passed on Ext. P5 petition for stay, all coercive steps pursuant to Ext. P6 will be kept in abeyance. P.R. RAMACHANDRA MENON, JUDGE. lk