IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH MARCH 2010 / 24TH PHALGUNA 1931 WP(C).No. 8540 of 2010(N) -------------------------------------- PETITIONER(S): ----------------------- P. KOYA, RIYAZ WOOD INDUSTRIES, RAMANATTUKARA, KOZHIKODE BY ADV. MR.R.RAMADAS RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, (APPEALS), COMMERCIAL TAXES, KOZHIKODE 3. THE COMMERCIAL TAX OFFICE, VTH CIRCLE DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 4. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE -6. R1 TO R4 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R. RAMACHANDRA MENON, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.8540 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 15th day of March, 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J U D G M E N T The petitioner is challenging the coercive steps taken by the respondents, invoking the machinery under the RR Act, as borne by Ext.P4 demand notice, without any regard to Ext.P2 appeal, preferred against the assessment order for the assessment year 2008-09 along with Ext.P3 petition for stay, which are pending before the 2nd respondent/appellate authority. 2. Heard the learned Government Pleader as well. 3. In the above circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate within 1 month from the date of receipt of a copy of this Judgment. It is made clear that, till such orders are passed on Ext.P3 petition for stay, all further W.P.(C).No.8540 of 2010 2 recovery proceedings against the petitioner, shall be kept in abeyance. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE nl