IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 7TH JULY 2010 / 16TH ASHADHA 1932 WP(C).No. 21068 of 2010(G) -------------------------- PETITIONER: --------------- M/S. HIGH RANGE TRADERS, THOOMKUZHY BUILDINGS KANJIRAPPALLY REPRESENTED BY ITS MANAGING PARTNER MR. MATHEWKUTTY JOSEPH. BY ADV. SRI.SOJAN JAMES SRI.P.S.SREEDHARAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE COMMERCIAL TAXES, KOTTAYAM-686662. 2. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682523. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAI-686575 BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.21068 of 2010-G ---------------------------- Dated this the 7th day of July, 2010. J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, the petitioner has preferred Ext.P2 appeal along with P3 petition for stay, which are pending consideration before the second respondent. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the third respondent has initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P5, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. 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 of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P3 petition for stay, all further coercive proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE ab