IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 7TH APRIL 2010 / 17TH CHAITHRA 1932 WP(C).No. 4481 of 2007(H) ------------------------- PETITIONER(S): --------------- SMM STEEL RE ROLLING MILLS (P) LTD., IV/512, INDUSTRIAL DEVELOPMENT AREA, KANJIKODE, PALAKKAD-678 621, REPRESENTED BY ITS ACCOUNTS OFFICER, KARUNAKARAN NAIR. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 2. INTELLIGENCE OFFICER, SQUAD NO.III, PALAKKAD. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SMT.SMITHA SUKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN WPC.4481/07 PETITIONER'S EXHIBITS: EXT.P1: TRUE COPY OF ORDER OF PENALTY DATED 31.12.2005. EXT.P2: TRUE COPY OF MEMORANDUM OF REVISION DT 27.10.2006. EXT.P3: TRUE COPY OF NOTICE ISSUED BY 3RD RESPONDENT DATED 24.1.2007. EXT.P4:TRUE COPY OF STAY PETITION DT.5.2.2007. /TRUE COPY/ THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.4481 OF 2007 ------------------------------------------- Dated this the 7th day of April, 2010 JUDGMENT This writ petition is filed seeking interference of revenue recovery proceedings pending a revision under the KGST Act. This Court issued an interim order on 9.2.2007 at the stage of admission directing that recovery pursuant to Ext.P3 will be kept in abeyance for three weeks. This was to enable the statutory authorities to consider the stay petition. No further orders are called for in this writ petition. The writ petition is hence dismissed without prejudice to the matter on merits that was involved in the revision. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.08/04.