IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 22ND JUNE 2010 / 1ST ASHADHA 1932 WP(C).No. 19379 of 2010(V) -------------------------- PETITIONER: --------------- GETTY JOSEPH, CREAM LAND, OPPOSITE SUB TREASURY, KARUKACHAL, CHANGANACHERRY. BY ADV. SRI.V.V.ASOKAN SRI.K.S.SAJEEV KUMAR RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, CHANGANACHERRY. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. TAHSILDAR, REVENUE RECOVERY, CHANGANACHERRY. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.19379 of 2010-V ---------------------------- Dated this the 22nd day of June, 2010. J U D G M E N T Being aggrieved of Exts.P1 and P2 assessment orders in respect of the assessment years 2006-07 and 2007-08 under the KVAT Act, the petitioner has preferred Exts.P3 and P4 appeals along with Exts.P3(a) and P4(a) petitions for stay, which 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 Exts.P5, P5(a), P6 and P6(a), 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 Exts.P3(a) and P4(a) petitions 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 such I.As, all further proceedings pursuant to ExtsP5, P5(a), P6 and P6(a) shall be kept in abeyance. The Writ Petition is disposed of. ab P.R.RAMACHANDRA MENON, JUDGE 2 ab