IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 WP(C).No. 4753 of 2008(N) ----------------------- PETITIONER: ------------ P. BABY, PAIGAMATTATHIL HOUSE, MULAKKULAM NORTH P.O., PIRAVOM, ERNAKULAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, MUVATTUPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =================== W.P.(C) NO.4753 OF 2008 N =========================== Dated this the 8 th day of February, 2008 J U D G M E N T The petitioner submits that after assessment was completed, the same was re-opened and Ext.P1 revised assessment order was passed. As a consequence thereof, penalty was also imposed as per Ext.P2. Challenging Exts. P1 and P2, petitioner filed Ext.P3 appeal and Ext.P4 revision petition, which are pending consideration of the 2nd respondent. Although stay petitions have been filed, no orders have been passed. While so recovery proceedings have been initiated by Ext.P7 and hence this writ petition. 2. Having regard to the fact that Ext.P3 appeal and Ext.P4 revision petition filed by the petitioner are pending consideration of the 2nd respondent, I dispose of this writ petition itself directing the 2nd respondent to consider and take up Exts. P3 and P4, as WPC 4753/08 :2 : expeditiously as possible, at any rate within eight weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext.P7 revenue recovery notice will stand stayed on condition that the petitioner remits an amount of Rs.20,000/- within ten days from today. ANTONY DOMINIC,JUDGE. Rp