IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 1ST JANUARY 2009 / 11TH POUSHA 1930 WP(C).No. 36576 of 2008(D) -------------------------- PETITIONER(S): --------------------- M/S.BSNL, THIRUVANANTHAPURAM,REP; BY ITS CHIEF ACCOUNTS OFFICER, GEETHA VIJAYAN. BY ADV. SMT.S.K.DEVI RESPONDENT(S): -------------------------- 1. THE ASST.COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT,THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 36576 OF 2008 D -------------------------------------- Dated this the 1st January, 2009 JUDGMENT After the filing of the Writ Petition, petitioner has preferred an Appeal against Ext.P1 series orders. In the light of the fact that the petitioner has already approached the Appellate Forum, I do not see any necessity to consider the challenge to the impugned orders in these proceedings. Accordingly, the Writ Petition is disposed of relegating the petitioner to pursue the remedy before the Appellate Forum. It is further ordered that if the petitioner files applications for stay in the Appeals which, the learned counsel for the petitioner submits, have been filed in time, within one week from today, the second respondent will take up the applications for stay, consider the same and take a decision thereon in accordance with law, within one month from the date of filing the applications for stay. Till such time, recovery proceedings against the petitioner will be kept in abeyance. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge