IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 WP(C).No. 2596 of 2008(H) ------------------------- PETITIONER: -------------- M/S. SUBHA HARDWARES, MAIN ROAD, IRITTY-670 703, KANNUR DISTRICT. REPRESENTED BY PROPRIETOR BY ADV. SRI.DALE P.KURIEN RESPONDENTS: ------------------ 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), COMMERCIAL TAXES DEPARTMENT, PODIKUNDU, KANNUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KANNUR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 2596 OF 2008 H ===================== Dated this the 22nd day of January, 2008 J U D G M E N T Petitioner submits that against Ext.P2 order of assessment, petitioner has filed Ext.P4 appeal accompanied by Ext.P5 application for stay. While orders are awaited on the stay petition, recovery proceedings have been initiated and Ext.P6 demand notice has been issued under Section 7 of the Revenue Recovery Act. In this context, the writ petition has been filed challenging the steps taken for enforcing payment under Ext.P2 order of assessment. 2. Now that the statutory authority, viz., the 2nd respondent, is seized of the appeal and stay petition filed by the petitioner against Ext.P2, I dispose of this writ petition itself directing that the said authority shall consider Ext.P5 application filed by the petitioner for stay of recovery of the amount due in WPC 2596/08 :2 : terms of Ext.P2 order of assessment. This the 2nd respondent shall do, as expeditiously as possible, at any rate within four weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext.P6 will stand adjourned for a period of six weeks from today. ANTONY DOMINIC, JUDGE. Rp