IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD MARCH 2010 / 12TH PHALGUNA 1931 WP(C).No. 6777 of 2010(V) ------------------------- PETITIONER: --------------- M.K.SOMASUNDARAN, NAMBIAPARAMBIL TIMBERS, MOOLANKAVU,SULTHANBATHERY, WAYANAD. BY ADV. SRI.P.RAMAKRISHNAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, AUDIT ASSESSMENT DEPARTMENT OF COMMERCIAL TAXES, SULTHAN BATHERY,WAYANAD. 2. DEPUTY COMMISSIONER,(APPEALS)1, COMMERCIAL TAXES,KOZHIKODE, 3. THE SALES TAX APPELLATE TRIBUNAL, PRINCIPAL BENCH, ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WAYANAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 6777 OF 2010 ......................................................................... Dated this the 3rd March , 2010 J U D G M E N T Being aggrieved of Ext. P1 assessment order in respect of the assessment year 2005-06, though the petitioner has preferred appeal before the second respondent, it was dismissed by the second respondent vide Ext. P2 order. Challenging Ext.P2 order the petitioner has preferred Ext.P3 appeal along with Ext. P4 petition for stay, which are stated as pending consideration before the third respondent/Tribunal. The grievance of the petitioner is that it is without any regard to the pendency of the said proceedings that the 4th respondent has issued Ext. P5 recovery notice, which hence is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on W.P.(C) No. 6777 OF 2010 2 Ext.P4 petition for stay in accordance with law as expeditiously as possible, at any rate within one week from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed on Ext. P4 petition for stay, all further proceedings pursuant to Ext. P5 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk