IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH JUNE 2010 / 18TH JYAISTHA 1932 WP(C).No. 17647 of 2010(E) -------------------------- PETITIONER: --------------- DIAMOND DISTRIBUTORS, N.H.BYE PASS, P.O.KOTTANELLUR, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER - ANILKUMAR. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.K.S.SAJEEV KUMAR RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, CIRCLE IV, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 17647 OF 2010 ......................................................................... Dated this the 8th June, 2010 J U D G M E N T Challenging Exts. P1 and P2 assessment orders passed by the first respondent in respect of the assessment years 2008- 09 and 2009-10, the petitioner has preferred Exts. P3 and P4 appeals along with Exts.P3(a) and P4 (a) petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that without any regard to the pendency of the said proceedings, the third respondent has issued Ext.P5 recovery notice for realisation of the amount stated as due, which hence is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Exts.P3(a) and P4(a) petitions for stay in accordance with law as expeditiously as possible, at any rate, within two months W.P.(C) No. 17647 OF 2010 2 from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed on Ext. P3(a) and P4(a) petitions for stay, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk