IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN FRIDAY, THE 12TH JANUARY 2007 / 22ND PAUSHA 1928 WP(C).No. 1415 of 2007(R) ------------------------- PETITIONER: -------------- ARCTIC SYSTEMS, G-405, PANAMPILLY NAGAR, KOCHI, REPRESENTED BY ITS MANAGING PARTNER SRI.ANIL KUMAR. S. BY ADV. SRI. K.R.AVINASH RESPONDENTS: ---------------- 1. SALES TAX OFFICER, CIRCLE-II, THRIPUNITHURA. 2. THE DY.COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. BY GOVERNMENT PLEADER SRI.SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 1415 OF 2007 ``````````````````````````` Dated this the 12th day of January, 2007 J U D G M E N T As against Exhibit P1 assessment order, petitioner has preferred Exhibit P2 appeal along with Exhibit P3 stay application. They have not been disposed of yet. In the meanwhile, revenue recovery proceedings were initiated as per Exhibit P5. 2. Heard the learned Government pleader. 3. In the facts and circumstances, there will be a direction to the 2nd respondent to consider the stay application Exhibit P3 and dispose of the same expeditiously and at rate within a period of one month. Till then recovery proceedings pursuant to Exhibit P5 shall be kept in abeyance. Thereafter it will be subject to the final orders to be passed by the appellate authority. Writ petition is disposed of as above. P.R.RAMAN, JUDGE Rp