IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 WP(C).No. 15658 of 2008(L) --------------------------------------------- PETITIONER: ------------------- P. RAMACHANDRAN, PROPRIETOR, PADMA HARDWARES, EDAKKARA, MALAPPURAM DISTRICT, PIN - 679 331. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER (AA), MALAPPURAM AT MANJERI. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER SHRI C.K. GOVINDA. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 15658 OF 2008 L -------------------------------------- Dated this the 27th May, 2008 JUDGMENT Petitioner challenges Ext.P2 assessment order and in the alternative, seeks a direction to pass orders on Ext.P3 Appeal filed, and a further direction is sought to keep in abeyance recovery proceedings initiated pursuant to Ext.P5 till the disposal of Ext.P3 Appeal. Heard the learned Government Pleader also. 2. The Writ Petition is disposed of directing the second respondent to consider and take a decision on Ext.P4 application for stay in accordance with law, within a period of three weeks from the date of receipt of a copy of this Judgment. Petitioner will produce a copy of this Judgment before the second respondent as soon as it is made available. Till such time as a decision is taken on Ext.P4, recovery proceedings against the petitioner pursuant to Ext.P5 shall be kept in abeyance. K. M. JOSEPH, JUDGE kbk. WPC 2