IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 13TH AUGUST 2010 / 22ND SRAVANA 1932 WP(C).No. 25435 of 2010(D) -------------------------- PETITIONER: --------------- M/S.BACKWATER RIPPLES PVT. LTD., KUMARAKOM P.O., KOTTAYAM, REP. BY ITS MANAGING DIRECTOR, MATHEW ALEX VELLAPPALLY. BY ADV. SRI.ANIL D. NAIR SIRI.NIVEDITA A.KAMATH RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER WC & LT), KOTTAYAM 686001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOLLAM 691001. 3. THE INSPECTING ASSISTANT COMMISSIONER, KOTTAYAM 686001. 4. THE STATE OF KERALA, REP. BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM 695001. BY SR. GOVT. PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 25435 of 2010-D ---------------------------- Dated this the 13th day of August, 2010. J U D G M E N T Being aggrieved of Ext.P1 assessment order passed by the first respondent, the petitioner has availed the statutory remedy by way of Ext.P2 appeal, preferred along with Ext.P3 petition for stay and they are pending consideration before the second respondent. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the third respondent has initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P4, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay in accordance with law, 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.P3 petition for stay, all further proceedings pursuant to Ext.P4 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab