IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 6TH FEBRUARY 2008 / 17TH MAGHA 1929 WP(C).No. 4404 of 2008(Y) ------------------------- PETITIONER: ------------ NATIONAL TIMBER TRADERS, PETTA, FEROKE, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, V.MAMMU, S/O.AHAMMEDKUTTY, EXCEL QUARTERS, KODAMPUZHA ROAD, PETTA, FEROKE, KOZHIKODE. BY ADV. SRI.R.RAMADAS RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM. 3. THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SQUAD NO. II, TIRUR. 4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KOZHIKODE. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =================== W.P.(C) NOS. 4404 & 4417 OF 2008 =============================== Dated this the 6 th day of February, 2008 J U D G M E N T In WP(C) No.4404/08, Ext.P1 is the order of penalty against which Ext.P2 revision and Ext.P3 stay petition have been filed. It is stated that while so Ext.P4 demand notice has been issued under the provisions of the Revenue Recovery Act and hence this writ petition. 2. In WP(C) No.4417/08, Exts.P1 and P2 are the penalty orders against which Exts.P3 and P4 are the revision petitions filed along with Exts. P5 and P6 stay petitions. While the revision petitions and stay petition are also pending consideration, Exts. P7 and P8 demand notices have been issued and hence this writ petition is also filed. 3. Petitioners submit that pending consideration of the stay WPC 4404 & 4417/08 :2 : petitions, the respondents should not have resorted to coercive action. 4. Having regard to the above submissions and taking into account the pendency of the revision petitions and stay petitions as stated above, I dispose of these writ petitions directing that the 2 nd respondent in WP(C) No.4404/08 shall consider and pass orders on Ext.P3 stay petition filed by the petitioner along with Ext.P2 revision. This shall be done by the 2 nd respondent, as expeditiously as possible, within four weeks of production of a copy of this judgment and pending orders, further proceedings pursuant to Ext.P4 in WP(C) 4404/08 shall be deferred for a period of six weeks. 5. In so far as WP(C) 4417/08 is concerned, the 2 nd respondent therein shall consider and pass orders on Exts. P5 and P6 stay petitions filed along with Exts.P3 and P4 revision petitions. This shall also be done as expeditiously as possible, at any rate within four WPC 4404 & 4417/08 :3 : weeks of production of a copy of this judgment. In the meantime demand notices produced as Exts.P7 and P8 will be deferred for a period of six weeks from today. Petitioners shall produce a copy of this judgment before the 2 nd respondent in these cases for compliance. ANTONY DOMINIC,JUDGE. Rp