IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 29TH JUNE 2010 / 8TH ASHADHA 1932 WP(C).No. 20207 of 2010(A) -------------------------- PETITIONER --------------- TOJO DEVASIA,MANAGING PARTNER, M/S.GRACE TRADING, DEALERS IN NATURAL RUBBER, M.L.ROAD, KOTTAYAM, RESIDING AT PAZHAYAKALOM HOUSE, KAINADY PO, ALLEPPEY DISTRICT. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: --------------- 1. INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES DEPARTMENT, KOTTAYAM. 2. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES DEPARTMENT,ERNAKULAM. 3. ASST.COMMISSIONER KVAT, SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM. 4. STATE OF KERALA - REPRESENTED BY SECRETARY TO GOVERNMENT., TAXES DEPARTMENT, GOVT.SECRETARIAT, TRIVANDRUM, KERALA. BY SR. GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 20207 OF 2010 ......................................................................... Dated this the 29th June, 2010 J U D G M E N T Being aggrieved of Ext. P1 assessment order passed under Section 25(1) of the KVAT, the petitioner has preferred Ext.P3 appeal along with Ext.P5 petition for stay which are pending consideration before the second respondent. The grievance of the petitioner is that it is without any regard to the pendency of the said proceedings, Ext.P6 notice has been issued under the Revenue Recovery Act, which hence is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondnet is directed to consider Ext. P5 petition for stay in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed on W.P.(C) No. 20207 OF 2010 2 Ext.P5 petition for stay all further proceedings pursuant to Ext.P6 shalll be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk