IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 30TH JANUARY 2010 / 10TH MAGHA 1931 WP(C).No. 2934 of 2010(N) ------------------------- PETITIONER: --------------- SOUTH INDIAN TIMBER INDUSTRIES, KUDAMALOOR, KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER, MR.C.BHASKARAN NAIR. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER (KGST), COMMERCIAL TAXES, SPL.CIRCLE, KOTTAYAM. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM. 3. THE DISTRICT COLLECTOR, KOTTAYAM. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No.2934 of 2010-N ------------------------------ Dated this the 30th day of January, 2010. J U D G M E N T Ext.P5 appeal filed by the petitioner before the second respondent, challenging Ext.P3 assessment order, was caused to be finalised as directed in Ext.P4 judgment passed by this Court. Accordingly, the Tribunal passed Ext.P7 order, which according to the petitioner is not in conformity with the actual facts and figures and also the relevant provisions of law and hence has been sought to be corrected by filing Ext.P8 petition for rectification under Section 43 of the Act. The petitioner has also preferred Ext.P9 petition for stay, which is stated as pending. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that Ext.P10 notice has been issued under the Kerala Revenue Recovery Act, seeking realisation of the amount stated as due from the petitioner, which is not correct or sustainable and under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second W.P(C) No.2934 of 2010-N 2 respondent is directed to consider and pass appropriate orders on Ext.P9 petition for stay, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. It is made clear that, till appropriate orders are passed on Ext.P9 petition for stay, all further proceedings pursuant to Ext.P10 shall be kept in abeyance. The Writ Petition is disposed of as above. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab