IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH AUGUST 2009 / 5TH BHADRA 1931 WP(C).No. 24753 of 2009(L) -------------------------- PETITIONER(S): --------------- D.SURESHKUMAR VADASSERIL FINACIERS, MUTHUKULAM. BY ADV. SRI.SEBASTIAN PHILIP SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- 1. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, CHENGANNUR. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM. 3. DEPUTY TAHASILDAR REVENUE RECOVERY, KARTHIKAPPALLY. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 24753 OF 2009 ----------------------------------- Dated this the 27th day of August, 2009 J U D G M E N T Challenging Ext.P1 order imposing penalty upon the petitioner, he has preferred Ext.P2 appeal, along with Ext.P4 petition to condone the delay in filing the same and also Ext.P3 petition for stay. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the respondents are proceeding with the recovery steps as borne by Ext.P5 and P6, which hence are subjected to challenge in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider the memorandum of appeal as well as the I.A.s, in accordance with law, as expeditiously as possible. However, it is made clear that, till appropriate orders are passed on Ext.P4 petition to condone the delay in filing the appeal and also on Ext.P3 petition for stay, all further proceedings pursuant to Ext.P5 and P6 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc