IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 6TH MARCH 2008 / 16TH PHALGUNA 1929 WP(C).No. 7715 of 2008(R) ------------------------- PETITIONER: --------------- ABAD PALM SHORE BEACH RESORT, KOVALAM, UNIT OF ABAD MOTELS & RESORTS (P) LTD, REP.BY ITS DIRECTOR, RIAZ AHAMMED, S/O.AHAMMED USMAN, AGED 54 YEARS, 2A PAVILION APARTMENTS, P.T.USHA ROAD, KOCHI-11. BY ADV. SRI.C.A.CHACKO SMT.C.M.CHARISMA SRI.N.A.SHAFEEK RESPONDENTS: ----------------- 1. THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER (A), OF AGRICULTURAL INCOME-TAX & SALES TAX, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER (ENQUIRY), LUXURY TAX, OFFICE OF THE DEPUTY COMMISSIONER, THIRUVANANTHAPURAM. 3. THE DEPUTY TAHSILDAR (R.R), NEYYATINKARA. 4. THE VILLAGE OFFICER, VIZHINJAM VILAGE, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 7715 OF 2008 R ==================== Dated this the 6th day of March, 2008 J U D G M E N T Against Exts. P1 and P2 assessment orders, petitioner has filed Exts. P3 and P4 appeals and stay petitions. These are pending consideration before the 1st respondent and in the meanwhile, revenue recovery proceedings have been initiated by Ext.P5 and hence this writ petition. 2. Having regard to the fact that the appeals and stay petitions are pending before the 1st respondent, I feel that the appellate authority shall consider atleast the stay petitions that are filed. 3. Accordingly, there will be a direction to the 1st respondent to consider and pass orders on the stay petitions filed by the petitioner along with Exts. P3 and P4. This shall be done by the 1st respondent, as expeditiously as possible, at any rate within four weeks of production of a copy of this judgment. WPC 7715/08 :2 : 4. In the meantime, further proceedings pursuant to Ext.P5 notice issued under the Revenue Recovery Act will stand stayed for a period of six weeks. Petitioner shall produce a copy of this judgment before the 1st respondent for compliance. ANTONY DOMINIC,JUDGE. Rp