IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH JUNE 2009 / 29TH JYAISHTA 1931 WP(C).No. 17083 of 2009(E) -------------------------- PETITIONER(S): --------------- KEYAR METAL INDUSTRIES, REP. BY PROPRIETRIX SHEELA.K.T, OLLUR, THRISSUR DISTRICT. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 2. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA. BY GOVERNMENT PLEADER Mr.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/06/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 17083 OF 2009 ----------------------------------- Dated this the 19th day of June, 2009 JUDGMENT The assessment order passed by the Statutory Authority under the Kerala Value Added Tax Act in respect of the assessment year 2008-'09 has been subjected to challenge by filing Ext.P1 memorandum of appeal before the first respondent, along with Ext.P2 petition for stay. The case of the petitioner is that, the respondents, without any regard to the pendency of the above proceedings, have already caused with the machinery under the Kerala Revenue Recovery Act to be moved against the petitioner, which is stated as only to harass the petitioner. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the first respondent is directed to consider Ext.P2 petition for stay and pass appropriate orders thereon in accordance with law. It is made clear that till such orders are passed, all recovery proceedings stated as being pursued, shall be kept in abyance. The Writ Petition is disposed of accordingly. (P.R.RAMACHANDRA MENON, JUDGE) dnc