IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 14TH JUNE 2010 / 24TH JYAISTHA 1932 WP(C).No. 18418 of 2010(B) -------------------------- PETITIONER: --------------- AMBIENT SUSTEMS PVT.LTD,AL-10, AISWARYA LANE,KADAVANTHRA,KOCHI-17. BY ADV. SRI.ANIL D. NAIR SRI.NIVEDITHA A.KAMATH RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER(WC & LT), O/O.THE DEPUTY COMMISSIONER,COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER(APPEALS), ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER, REVENUE RECOVERY,ERNAKULAM AT KAKKANAD. 4. THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES),THIRUVANANTHAPURAM. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.18418 of 2010-B ---------------------------- Dated this the 14th day of June, 2010. J U D G M E N T Challenging Exts.P1 and P2 assessment orders passed by the first respondent for the assessment year 2005-06 under the KVAT and CST Act respectively, the petitioner has preferred Exts.P3 and P4 appeals, along with Exts.P5 and P6 petitions for stay and also accompanied by Exts.P7 and P8 petitions to condone the delay in filing the appeals. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the respondents have initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Exts.P11 and P12, which are sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P5 to P6 petitions for stay as well as Exts.P7 and P8 petitions to condone the delay in filing the appeal, in accordance with law, as W.P(C) No.18418 of 2010-B 2 expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on the above interlocutory applications, all further coercive proceedings pursuant to Exts.P11 and P12 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab W.P(C) No.18418 of 2010-B 3