IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD FEBRUARY 2010 / 14TH MAGHA 1931 WP(C).No. 3554 of 2010(T) ------------------------- PETITIONER: --------------- M/S.MIDLAND PAINTS & HARDWARES, K.P.K.MENON ROAD, KOZHIKODE, REP. BY ITS PARTNER, RAFI AHMED. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER II, SPECIAL CIRCLE-I, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 2. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. THE SALES TAX OFFICER(RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE-6. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.3554 of 2010-T ---------------------------- Dated this the 3rd day of February, 2010. J U D G M E N T Being aggrieved of Exts.P1 and P2 assessment orders passed by the first respondent, in respect of the assessment years 2005-06 and 2006- 07 respectively, the petitioner has preferred Exts.P3 and P4 appeals before the second respondent, along with Exts.P5 and P6 petitions for stay. The petitioner has approached this Court because of the initiation of the recovery steps invoking the machinery under the Kerala Revenue Recovery Act, as borne by Exts.P7 and P8 notices, issued by the third respondent. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P5 and P6 petitions for stay in accordance with law, as expeditiously as possible, at any rate within six weeks from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Exts.P5 and P6, all further coercive proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON ab JUDGE