IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 26TH MARCH 2008 / 6TH CHAITHRA 1930 WP(C).No. 9609 of 2008(R) ------------------------- PETITIONER: ------------ 1. MAHNOOR TIMERS, MOORIYAD, CHALAPURAM, P.O.,CALICUT-673 002, A REGISTERED PARTNERSHIP FIRM REP. BY ITS MANAGING PARTNER, T.V.ABDUL GAFOOR, AGED 64 YEARS, S/O.LATE KUNHALAN HAJI, ALSHAN MANKAVU P.O., CALICUT- 673 007. 2. T.V.ABDUL GAFOOR, AGED 64 YEARS, S/O.LATE KUNHALAN HAJI, ALSHAN, MANKAVU P.O., CALICUT-673 007, MANAGING PARTNER, MAHNOOR TIMERS, MOORIYAD, CHALAPURAM P.O., CALICUT-673 002. 3. T.V.HAROON, AGED 52 YEARS, S/O.LATE IBRAHIM, VALAPPIL HOUSE, PARAMBIL THODUKA BAZAR, CALICUT, PARTNER, MAHNOOR TIMERS, MOORIYAD, CHALAPURAM, P.O.CALICUT-673 002. BY ADV. SRI.M.L.SAJEEVAN RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 2. SALES TAX OFFICER, VTH CIRCLE, COMMERCIAL TAXES, KOZHIKODE. 3. DEPUTY TAHSILDAR (RR), KOZHIKODE. BY GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI,J. ------------------------- W.P ( C) No.9609 of 2008 -------------------------- Dated this the 26th March, 2008 J U D G M E N T Challenging Exhibit P1 order of assessment, petitioners have preferred Exhibit P2 appeal before the 1st respondent. They have also filed Exhibit P3 application for stay on 21.2.2007 as regards the collection of disputed tax amounting to Rs.2,36,296/-(inclusive of interest). Pending orders on application for stay, revenue recovery proceedings, as evidenced by Exhibit P4, have been initiated. Hence the writ petition. 2. I heard learned counsel for the petitioners and learned Government Pleader. Orders are to be passed on the application for stay. In the result, the writ petition is disposed of directing the 1st respondent to pass orders on Exhibit P3 application for stay within a period of four weeks from the date of receipt of a copy of this judgment. Enforcement of Exhibit P4 shall be kept in abeyance for a period of six weeks from today. Petitioners shall produce a copy of this judgment before the 1st respondent on or before 7.4.2008. (V.GIRI, JUDGE) ma K.THANKAPPAN,J CRL.A. NO.92 OF 1999 ORDER 25th May, 2007 Common issues are raised for consideration in all these writ petitions. Reference is made to the facts in Writ Petition No.4562/2008 for the sake of convenience.