IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 30TH JULY 2010 / 8TH SRAVANA 1932 WP(C).No. 23963 of 2010(U) -------------------------- PETITIONER: --------------- K.A.JOSEPH, PROPRIETOR, M/S.CEELIA ELECTRICALS, KUDIYIRIPPIL (H) MATTOOR KALADY.P.O. ERNAKULAM DIST. PIN-683574. BY ADV. SRI.JIJO JOSEPH RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT COMMERCIAL TAXES, TRIVANDRUM. 2. THE APPELLANT COMMISSIONER (APPEALS)II, COMMERCIAL TAXES, COMMERCIAL TAX BUILDING, THEVARA, COCHIN. 3. THE COMMERCIAL TAX OFFICER, ANGAMALY. 4. THE COMMERCIAL TAX INSPECTOR, REVENUE RECOVERY, COMMERCIAL TAXES, MATTANCHERRY. BY GOVERNMENT PLEADER ADV. MR. V.K. SHAMSUDDIN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P. (C) No. 23963 OF 2010 ......................................................................... Dated this the 30th July, 2010 J U D G M E N T The petitioner is stated as aggrieved of Ext. P1 assessment order passed by the third respondent, against which he has already filed Ext.P3 memorandum of appeal, pending consideration before the second respondent . The petitioner has filed an interlocutory application for condoning the delay in filing the appeal and also an application for stay. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, Ext.P2 revenue recovery notice has been issued by the 4th respondent, which is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent/appellate authority is directed to consider and pass appropriate orders in the interlocutory applications for condoning the delay as well as for stay, stated as preferred by the W.P. (C) No. 23963 OF 2010 2 petitioner, in accordance with law as expeditiously as possible at any rate within one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed in the Interlocutory Applications as aforesaid, all coercive proceedings pursuant to Ext. P2 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk