IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 30TH MARCH 2010 / 9TH CHAITHRA 1932 WP(C).No. 10969 of 2010(U) ---------------------------------------- PETITIONER(S): ------------------------- GEO MOTORS, NATTAKOM P.O., KOTTAYAM REPRESENTED BY ITS MANAGING PARTNER, MR.SHIBU GEORGE. BY ADVS. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH. RESPONDENT(S): --------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER (KGST) COMMERCIAL TAXES, KOTTAYAM. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOTTAYAM. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. R1 TO R4 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 10969 of 2010-U ---------------------------- Dated this the 30th day of March, 2010. J U D G M E N T The petitioner is aggrieved of the coercive steps being pursued by the respondents, without any regard to the pendency of the statutory appeals and interlocutory applications for stay. Exts.P1 and P2 orders imposing penalty have been subjected to challenge by filing Exts.P3 and P4 appeals, along with Exts.P5 and P6 petitions for stay before the third respondent, which are still to be considered and disposed of. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the fourth respondent has initiated recovery proceedings, as borne by Ext.P8, which is sought to be intercepted by this Court. That apart, Ext.P9 Garnishee proceedings have also been issued, causing the Bank account of the petitioner to be frozen, which is also under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. W.P(C) No. 10969 of 2010-U 2 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Exts.P5 and P6 petitions for stay, in accordance with law, as expeditiously as possible, at any rate with in one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P5 and P6 petitions for stay, all further proceedings pursuant to Ext.P8 shall be kept in abeyance. It is also made clear that the operation and implementation of Ext.P9 Garnishee proceedings shall also be kept in abeyance till such time. If any amount has already been realised pursuant to Ext.P9, the same can be adjusted in respect of the amount stated as due from the petitioner. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab