IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 10TH MARCH 2011 / 19TH PHALGUNA 1932 WP(C).No. 7503 of 2011(K) ------------------------- PETITIONER: -------------- SRI.M.K.RADHAKRISHNAN, PROPRIETOR, BLUE WINGS EXPORTS AND IMPORTS, 39/6243, PALACE TOWER, ALAPPAT CROSS ROAD, ERNAKULAM. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENTS: ----------------- 1. THE INTELLIGENCE OFFICER-III (RAPID ACTION), COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY - 682 024. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM - 682 030. 3. THE SPECIAL TAHSILDAR (R.R.), COCHIN-682 011. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 081. BY GOVERNMENT PLEADER, SRI.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ---------------------------------------------- W.P(C).No.7503 of 2011 ---------------------------------------------- Dated this the 10th day of March, 2011 JUDGMENT Being aggrieved of Exhibit P1 order imposing penalty, the petitioner has preferred Exhibit P2 appeal along with Exhibit P3 petition for stay and Exhibit P4 petition to condone the delay in filing the same, which are stated as pending consideration before the second respondent. The grievance of the petitioner is that, without referring to the pendency of the above proceedings, the third respondent issued Exhibit P5 revenue recovery proceedings, which is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances of the case, the second respondent is directed to consider and pass appropriate orders on Exhibit P3 petition for stay and Exhibit P4 petition to condone the delay in filing the appeal 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 all further proceedings pursuant to Exhibit P5 shall be kept in abeyance till such time. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE vgs