IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 29TH JANUARY 2010 / 9TH MAGHA 1931 WP(C).No. 2850 of 2010(E) ------------------------- PETITIONER(S): --------------- YEM YEM HARDWARES, GOODALAI, KALPETTA, WAYANAD DISTRICT, REPRESENTED BY ITS PARTNER, HARIS, S/O. MOHAMMED. BY ADV. SRI.A.JAYASANKAR SRI.MANU GOVIND SMT.B.MEERA RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT, COMMERCIAL TAXES DEPARTMENT. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT). WAYANAD, OFFICE OF THE COMMERCIAL TAX OFFICER, SULTHAN BATHERY. 4. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) VYTHIRI, WAYANAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 2850 of 2010 --------------------------------------- Dated, this the 29th day of January, 2010 J U D G M E N T Challenging Ext.P1 order by the 3rd respondent, imposing penalty upon the petitioner in respect of the assessment year 2005-06, the petitioner has filed Ext.P2 appeal before the 2nd respondent, along with a 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 the machinery under the Kerala Revenue Recovery Act has been turned against the petitioner as discernible from Ext.P3 notice issued by the 4th respondent, which hence is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders in the I.A. filed by the petitioner for stay in accordance with law, as expeditiously as possible. It is made clear that, till such appropriate orders are passed in the I.A. for stay, all further recovery proceedings stated as being pursued against the petitioner shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc