IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 9TH MARCH 2010 / 18TH PHALGUNA 1931 WP(C).No. 7507 of 2010(K) -------------------------------------- PETITIONER(S): ------------------------ M/S.NAZAR MATCH FACTORY, CHUNDAMPETTA, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.K.SAIDALAVI. BY ADVS. MR.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY, MR.T.G.ABHILASH. RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, PATTAMBI. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. R1 TO R3 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 7507 of 2010-K ---------------------------- Dated this the 9th day of March, 2010. J U D G M E N T Being aggrieved of Exts.P1 and P2 assessment orders in respect of the assessment years 2005-06 and 2007-08, the petitioner has preferred Exts.P3 and P4 appeals along with Exts.P5 and P6 petitions for stay and also Exts.P7 and P8 petitions for early hearing, 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 respondents have initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Exts.P9 and P10, which are 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.P5 and P6 petitions for stay, 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 appropriate orders are passed on Exts.P5 and P6 petitions for stay, all further proceedings pursuant to Ext.P9 and P10 shall be kept in abeyance. The Writ Petition is disposed of. ab P.R.RAMACHANDRA MENON, JUDGE