IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 9TH FEBRUARY 2010 / 20TH MAGHA 1931 WP(C).No. 4140 of 2010(N) ----------------------------------- PETITIONER: ------------------- M/S.S.N.TRADERS, IDIMUZHIKKAL, CHELAMBRA.P.O, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER RAVINDRAN NAMBIAR. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, MALAPPURAM AT MANJERI. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. SURENDRA MOHAN, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W. P.(C) No. 4140 OF 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of February, 2010 JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003(KVAT Act) conducting business in hardwares and paints. For the period from 01.04.06 to 30.11.06, the books of accounts of the petitioner were rejected and an assessment was made by the 1st respondent as per Ext.P1. The petitioner has challenged the assessment made against him by filing Ext.P2 appeal before the 2nd respondent. Along with the appeal, he has filed Ext.P3 stay petition. Though the appeal and the stay petition have been pending before the 2nd respondent, no orders have been passed thereon till date. In the meanwhile, as per Ext.P4, Revenue Recovery proceedings have been initiated against him. The petitioner challenges the action of the respondents. 2. In the circumstances of the case, this Writ Petition is disposed of directing the 2nd respondent to consider Ext.P3 stay petition of the petitioner, in accordance with law, as expeditiously WP(C) No.4140 of 2010 -:2:- as possible and at any rate within a period of one month from the date of receipt of a copy of this judgment. Till final orders are passed on Ext.P3 petition, the Revenue Recovery proceedings initiated as per Ext.P4 shall be stayed. K. SURENDRA MOHAN, JUDGE ttb