IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 7TH MARCH 2008 / 17TH PHALGUNA 1929 W.P(C).No. 7841 of 2008 (H) --------------------------------- PETITIONER: -------------- M/S. DNS FURNISHING, CHURCH ROAD, ALAPPUZHA, REPRESENTED BY ITS MANAGING PARTNER, C.K. RAJAN BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ----------------- 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, ALAPPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = W.P.(C) No. 7841 OF 2008 H = = = = = = = = = = = = = = = Dated this the 7th March, 2008 J U D G M E N T Against Ext. P1 assessment order, petitioner has filed Ext. P2 appeal and Ext. P3 stay petition which are pending consideration of the 2nd respondent. In the meantime, revenue recovery proceedings have been initiated by Ext. P4 and hence this writ petition. 2. Petitioner relies on Ext. P5 and contends that if Ext. P5 is followed he will have no tax liability. Now that the appeal is pending consideration of the 2nd respondent I do not think that I should venture into the merits of the claim raised by the petitioner. 3. Having regard to the pendency of the appeal as stated above, I dispose of this writ petition directing that the 2nd respondent shall consider and pass orders on Ext. P2 appeal filed by the petitioner. In the meantime, further proceedings pursuant to Ext. P4 will stand stayed on condition that the petitioner remits an amount of Rs.1 lakh within 10 days from today. W.P.(C) No. 7841 OF 2008 - 2 - Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. ANTONY DOMINIC JUDGE jan/-