IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 14TH MARCH 2008 / 24TH PHALGUNA 1929 W.P(C).No. 7433 of 2008(I) -------------------------------- PETITIONER: -------------- M.V.PAUL, CONTRACTROR MAROKEY HOUSE,P.O.NELLIKUNNU THRISSUR. BY ADV. SRI.KMV.PANDALAI SMTS.HEMALATHA RESPONDENTS: ----------------- 1. THE COMMERICAL TAX OFFICER (W.C.& L.T) DEPARTMENT OF COMMERICIAL TAXES THRISSUR 680 004. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERICIAL TAXES ERNAKULAM. 3. THE DEPUTY COMMISSIONER COMMERICIAL TAXES THRISSUR. 4. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. BY GOVT. PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 7433 OF 2008 I ==================== Dated this the 14th day of March, 2008 J U D G M E N T In this writ petition, petitioner submits that against Exts. P1 and P2 assessment orders for the years 2003-04 and 2004-05, petitioner has filed Exts. P3 and P5 appeals, which are pending consideration of the 2nd respondent. It is submitted that along with the appeals, petitioner has filed application for early hearing and also Ext.P3(b) and Ext.P5(b) stay petitions. It is also stated that against the levy of penal interest by Ext.P2, Ext.P6 revision has been filed before the 3rd respondent, which also is stated to be pending. In the meanwhile, by Ext.P7 revenue recovery proceedings have been initiated for recovering the amount in terms of Exts. P1 and P2 and hence this writ petition. 2. Petitioner himself says that Ext.P7 revenue recovery notice includes the tax levied for the assessment year 2002-03. While the petitioner contends that the said assessment order has not been served on him, learned Government Pleader on instructions submit that the assessment order was sent to the petitioner by registered post, and that the same was returned unclaimed. 3. Be that as it may, now that Exts. P3 and P5 appeals along WPC 7433/08 :2 : with Ext.P3(b) and Ext.P5(b) stay petitions filed against Exts. P1 and P2 assessment orders are pending consideration of the 2nd respondent, this writ petition is disposed of directing the 2nd respondent to consider the stay petitions referred to above. This shall be done by the 2nd respondent within four weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext.P7 revenue recovery notice, excluding the amount that is levied for the assessment year 2002-03 against which no appeal has so far been filed, will stand stayed for a period of six weeks from today. 4. I clarify that this judgment will in no way affect the recovery of the dues for the assessment year 2002-03. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. 5. Petitioner complains that he has not been served with a copy of the assessment order for the year 2002-03. Learned Government Pleader submits that the petitioner can collect a copy of the appellate order from the assessing officer. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp