IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 15TH JANUARY 2010 / 25TH POUSHA 1931 WP(C).No. 1514 of 2010(L) PETITIONER: R.SARAVANA KUMAR, SREE DEVI METALS, SHANMUGHA STREET, PATTIKKARA, PALAKKAD. BY ADV. MR.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONR (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2010, THE COURT ON DELIVERED THE FOLLOWING: P.R. RAMACHANDRAMENON, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.1514 of 2010 - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of January , 2010 J U D G M E N T Challenging Ext.P1 and P2 assessment orders passed by the first respondent, the petitioner has preferred Ext.P3 and P4 appeals, along with Ext.P5 and P6 petitions to condone the delay in filing the said appeals and also with Ext.P7 and P8 applications for stay of recovery. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the respondents are proceeding with coercive steps under the Kerala Revenue Recovery Act as borne by Ext.P1 and P2, which are under challenge in this writ petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on the proceedings stated as pending as referred to above. However, it is made clear that, till appropriate -2- W.P.(C) No.1514 of 2010 orders are passed on Ext.P5 and P6 petitions to condone the delay in filing the appeals, and also on Ext.P7 and P8 petitions for stay, all further proceedings pursuant to Ext.P11 and P12 shall kept in abeyance. 4. The writ petition is disposed of accordingly. P.R.RAMACHANDRA MENON (JUDGE) nl