IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 16TH SEPTEMBER 2008 / 25TH BHADRA 1930 WP(C).No. 26656 of 2008(W) ------------------------------------------------ PETITIONER: ------------------ M.AYISHA HAJUMMA, PROPRIETOR AL MAN HAL ENTERPRISES, POONKAVANAM MANZIL, ATHINJAL, P.O. MANIKOTH, KANHANGAD, KASARAGOD. BY ADV. SRI.THAMPAN THOMAS SMT.JANCY ALEX RESPONDENTS: ---------------------- 1. STATE OF KERALA, REP.BY THE SECRETARY, COMMERCIAL TAXES, TRIVANDRUM. 2. THE DEPUTY COMMISSIONER OF SALE TAX (APPEAL), KOZHIKODE. 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, TRIVANDRUM. 4. THE DISTRICT INDUSTRIES OFFICER, KASARAGOD. 5. SPECIAL DEPUTY TAHSILDAR, REVENUE RECOVERY, HOSDURG. 6. VILLAGE OFFICER, AJANUR VILLAGE, HOSDURG TALUK. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 26656 OF 2008 W -------------------------------------- Dated this the 16th September, 2008 JUDGMENT Learned counsel appearing for the petitioner submits that the Appeal filed by the late husband of the petitioner is pending. It is pointed out that by Ext.P8 Judgment this Court had also directed that the interim order will continue to facilitate the petitioner to move the Appellate Authority seeking stay. It is submitted that Ext.P10 recovery notice under Section 34 has been issued. I heard the learned Government Pleader also. Learned counsel for petitioner submits that an application will be moved in the Appeal seeking stay. In such circumstances, the Writ Petition is disposed of as follows: If the petitioner files an application for stay before the second respondent Appellate Authority within a period of one week from today, the second respondent will consider the same and take a decision thereon in accordance with law, within a period of three weeks from the date of filing such application. WPC.26656/08W 2 Till such time as a decision is taken, recovery proceedings initiated against the petitioner will be kept in abeyance. I make it clear that I have not pronounced on the merits of the petitioner's contentions and it is open to the petitioner to raise all the contentions available before the Appellate Authority. Sd/= K. M. JOSEPH, JUDGE kbk. //True copy// PS to Judge