IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 W.P(C).No. 4903 of 2008(H) --------------------------------- PETITIONER: -------------- L.LEENA, MANAGING PARTNER NECTAR LAB ASSOCIATES, WAYANAD ROAD, KALPETTA. BY ADV. SRI.A.KRISHNAN RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, THIRUVANANTHAPURAM. 2. THE ASSISTANT SECRETARY AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE. 3. THE SALES TAX OFFICER, KALPETTA. 4. THE DEPUTY TAHSILDAR (R.R), VYTHIRI. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = W.P.(C) No. 4903 OF 2008 - H = = = = = = = = = = = = = = Dated this the 11th February, 2008 J U D G M E N T Petitioner submits that against Ext. P1 order of assessment, he had filed an appeal to the Deputy Commissioner and that the same was rejected. It is stated that aggrieved by the said order he had filed further appeal to the 2nd respondent and that is Ext. P2. Petitioner also submits that along with Ext. P2, Ext. P3 stay petition has been filed. While the stay petition is also pending consideration of the 2nd respondent, Ext. P4 revenue recovery notice has been issued for realising the amount due in terms of Ext. p1 and hence this writ petition is filed. 2. In view of the pendency of the appeal and the stay petition before the 2nd respondent, I feel that further proceedings pursuant to Ext. P4 should be only after the 2nd respondent considering Ext. P3 stay petition filed by the petitioner along with Ext. P2 appeal. Accordingly, I direct that the 2nd respondent shall take up and W.P.(C) No. 4903 OF 2008 -2- consider Ext. P3 stay petition as expeditiously as possible, at any rate within 4 weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext. P4 will stand deferred for a period of 6 weeks from today. Writ petition is disposed of as above. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. ANTONY DOMINIC JUDGE jan/-