IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH MARCH 2010 / 28TH PHALGUNA 1931 WP(C).No. 9326 of 2010(M) -------------------------------------- PETITIONER(S): ------------------------- T.A.XAVIER AND SONS, CONSTRACTORS, PALLURUTHY, KOCHI-6, REPRESENTED BY ITS AUTHORISED SIGNATORY T.X.AUGUSTINE. BY ADV. SRI.A.KUMAR RESPONDENT(S): -------------------------- 1. THE DEPUTY COMMISSIONER OF APPEALS, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, W.C.& LT MATTANCHERRY. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY, KOCHI-2. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.9326 of 2010-M ---------------------------- Dated this the 19th day of March, 2010. J U D G M E N T Challenging Ext.P1 assessment order in respect of the assessment year 2005-06, the petitioner has approached the statutory authority by filing Ext.P2 appeal along with Ext.P3 petition for stay, which are pending consideration before the first respondent. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the respondents have initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P4, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate with in one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P3 petition for stay, all further proceedings pursuant to Ext.P4 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON ab JUDGE