IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN TUESDAY, THE 19TH DECEMBER 2006 / 28TH AGRAHAYANA 1928 WP(C).No. 33643 of 2006(E) -------------------------- PETITIONER: --------------- C.K. WOOD WORKS, KARATTUPARAMBA, VAZHAYOOR PANCHAYATH, FEROKE COLLEGE VIA, MALAPPURAM DISTRICT-REPRESENTED BY ITS MANAGING PARTNER C.K. ADAM. BY ADV. SRI.R.RAMADAS RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE SALES TAX OFFICER, COMMERCIAL TAXES, MANJERI. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER SRI.JULIAN XAVIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/12/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 33643 OF 2006 ``````````````````````````` Dated this the 19th day of December, 2006 J U D G M E N T As against Exhibit P1 assessment order, petitioner preferred Exhibit P2 appeal along with stay application and the same has not been disposed of. As per Exhibit P3 revenue recovery proceedings are initiated and petitioner seeks appropriate direction in this behalf. 2. Heard the learned Government pleader also. 3. In the facts and circumstances of the case, there will be a direction to the appellate authority namely the 2nd respondent herein to consider and dispose of the stay application expeditiously within a period of one month of petitioner producing a copy of this judgment. Till such time, revenue recovery proceedings pursuant to Exhibit P3 will stand stayed subject to the final orders passed by the appellate authority. Writ petition is disposed of as above. P.R.RAMAN, JUDGE Rp