IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH JULY 2010 / 17TH ASHADHA 1932 WP(C).No. 21145 of 2010(P) ---------------------------------------- PETITIONER(S): ------------------------ M/S.ASHIQUE CHEMICALS AND COSMETICS, CALICUT, BY MANAGING PARTNER P.C.ASHIQUE TAHIR. BY ADVS. SRI.P.RAGHUNATHAN, SRI.PREMJIT NAGENDRAN. RESPONDENT(S): ---------------------------- 1. ASST.COMMISSIONER, SPL.CIRCLE II, CALICUT 673 006. 2. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOZHIKODE 673 006. 3. THE SALES TAX OFFICER(RECOVERY), COMMERCIAL TAXES, KOZHIK0DE-673 006. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J ........................................... WP(C).NO.21145 OF 2010 ............................................ DATED THIS THE 8TH DAY OF JULY, 2010 JUDGMENT Exts.P1 and P3 assessment orders in respect of the assessment years, 2005-2006 and 2007-2008 were modified later, as per Exts.P2 and P4 revised assessment orders. Aggrieved of the said orders, the petitioner has preferred Exts.P5 and P7 appeals along with Exts.P6 and P8 petitions for stay, which are pending consideration before the second respondent. The petitioner has approached this Court challenging the recovery proceedings as evidenced by Exts.P9 and P10 notices which are issued, in the meanwhile, without any regard to the pendency of the appeal proceedings. 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.P6 and P8 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 such Wpc 21145/2010 2 orders are passed on Exts.P6 and P8 petitions, all further proceedings pursuant to Exts P9 and P10 shall be kept in abeyance. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE lgk