IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 21ST JANUARY 2008 / 1ST MAGHA 1929 WP(C).No. 2456 of 2008(P) ------------------------- PETITIONER: ------------ M/S. VENKATESWARA SUPPLIERS LIMITED, N.H.BYEPASS ROAD, CHANDRANAGAR, PALAKKAD, REPRESENTED BY ITS DIRECTOR, SRI. VENKATESH. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, PALAKKAD. 2. THE DEPUTY COMMISSIONER, (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE SALES TAX APPELLATE TRIBUNAL, (ADDITIONAL BENCH), PALAKKAD. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.(C) No.2456 of 2008 ------------------------------------------- Dated this the 21st day of January, 2008 JUDGMENT Against Ext.P1 order, the petitioner had filed Ext.P3 appeal and the appeal is pending consideration of the second respondent. It is stated by the petitioner that along with the appeal, Ext.P4 stay petition also has been filed. However, neither the appeal nor the stay petition was posted and in the meanwhile, recovery proceedings have been initiated by Ext. P1 demand notice issued under the Revenue Recovery Act. It is in this background, the writ petition has been filed. 2. Having regard to the fact that the appeal and the stay petition are pending consideration of the statutory authority, it is only proper that the statutory authority considers at least the stay petition before coercive action is continued. Therefore, I direct that the third respondent shall take into consideration Ext.P4 stay application filed by the petitioner along with Ext. P3 appeal. This the third respondent shall do within a period of four weeks from the date of production of a copy of this judgment. In WPC 2456/2008 2 the meanwhile, further proceedings pursuant to Ext. P5 will stand deferred for a period of six weeks from today. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE csl