IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 7TH JULY 2010 / 16TH ASHADHA 1932 WP(C).No. 21028 of 2010(C) -------------------------- PETITIONER: --------------- M/S.NEST CONDIMENTS, THENGOE P.O., EDACHIRA, ERNAKULAM DISTRICT, REPRESENTED BY ITS GENERAL MANAGER, SHAMSUDHIN K. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), MATTANCHERRY AT MINI CIVIL STATION ALUVA-683501. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM-682015. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY, KOCHI-682002. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.21028 of 2010-C ---------------------------- Dated this the 7th day of July, 2010. J U D G M E N T Being aggrieved of Ext.P1 assessment order passed by the first respondent, the petitioner has filed Ext.P2 appeal, along with Ext.P3 petition to condone the delay in filing the same and also accompanied by Ext.P4 petition for stay, which are pending consideration before the second respondent. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the third respondent has initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P5, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P3 and P3 interlocutory applications, 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 till W.P(C) No.21028 of 2010-C 2 appropriate orders are passed on Exts.P3 and P4 interlocutory applications, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.21028 of 2010-C 3