IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 6TH AUGUST 2010 / 15TH SRAVANA 1932 WP(C).No. 24828 of 2010(C) -------------------------- PETITIONER(S): --------------- M/S.BISMI SAREES & READYMADES, NADAPURAM, VADAKARA, KOZHIKODE DISTRICT, REP.BY ITS MG.PARTNER NASSAR.E.K. BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER-II, DEPT.OF COMMERCIAL TAXES, VADAKARA. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 4. SALES TAX OFFICER (RECOVERY), O/O.DY.COMMISSIONER, COMMERCIAL TAXES DEPT., KOZHIKODE. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.24828 of 2010-C ---------------------------- Dated this the 6th day of August, 2010. J U D G M E N T Being aggrieved of Ext.P1 assessment order and Ext.P3 order imposing penalty, the petitioner has filed Exts.P5 and P6 appeals, along with Exts.P7 and P8 petitions for stay and also accompanied by Exts.P9 and P10 petitions to condone the delay in filing the appeals, which are pending consideration before the third respondent. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the respondents have initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Exts.P2 and P4, which are sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Exts.P7 to P10 in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of W.P(C) No.24828 of 2010-C 2 tis judgment. It is made clear that till appropriate orders are passed on the above interlocutory applications, all further coercive proceedings shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab