IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH MARCH 2010 / 14TH PHALGUNA 1931 WP(C).No. 7193 of 2010(Y) ------------------------- PETITIONER: --------------- M/S.ASWATHI GRANITE PAKARANELLUR, PAZHOOR, KUTTIPPURAM, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, V. THAMIKUTTY. BY ADV. SRI.N.MURALEEDHARAN NAIR ADV. SMT.K.HYMAVATHY RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES TIRUR, MALAPPURAM DISTRICT. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 7193 OF 2010 ......................................................................... Dated this the 5th March, 2010 J U D G M E N T Challenging Ext. P1 assessment order in respect of the assessment year 2008-09, the petitioner has preferred Ext. P2 appeal along with Ext.P3 petition for stay and Ext.P4 petition for early hearing of the appeal, which are stated as pending consideration before the second respondent. The petitioner is aggrieved of Ext. P5 demand notice issued under the Revenue Recovery Act by the third respondent without any regard to the pendency of the above proceedings and hence is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext. P3 petition for stay, in accordance with law as expeditiously as possible, at any rate within one month from the date of receipt W.P.(C) No. 7193 OF 2010 2 of a copy of the judgment. It is made clear that till such orders are passed on Ext. P3 petition for stay, all further proceedings pursuant to Ext. P5 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk