IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 17TH DECEMBER 2008 / 26TH AGRAHAYANA 1930 WP(C).No. 37158 of 2008(W) -------------------------------------- PETITIONER(S): -------------------------- P.M. YOUSUF,PROPRIETOR, M/S P.M. TRANSPORT BODY BUILDERS, PEZHAKKAPILLY P.O. MUVATTUPUZHA, ERNAKULAM DIST. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------------------ 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR (RR), MUVATTUPUZHA. GOVERNMENT PLEADER SRI. C.K.GOVINDAN FOR R1 TO R3 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.37158 of 2008-W = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 17th day of December, 2008. JUDGMENT The petitioner faces a penalty order under the Kerala General Sales Tax Act. He has filed Ext.P2 appeal and Ext.P3 application for stay. Though the stay application was filed in August, the petitioner has not apparently moved the second respondent for consideration of that application. As of now, he faces revenue recovery proceedings. Having considered the penalty order and the grounds raised, it is ordered that any recovery proceedings pursuant to the penalty order impugned in Ext.P2 appeal will stand suspended during the pendency of that appeal on condition that the petitioner deposits an amount of RS.75,000/- within two weeks. If such amount is deposited, the second respondent will take up Ext.P2 out of turn and consider and dispose it WP(C)37158/08 -: 2 :- off within an outer limit of four months. The writ petition is ordered accordingly. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/211208