IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH MARCH 2010 / 20TH PHALGUNA 1931 WP(C).No. 7993 of 2010(Y) -------------------------------------- PETITIONER(S): ----------------------- M/S. BHARAT HEAVY ELECTRICALS, BHOPAL. BY ADV. MR.A.V.MURALIDHARAN, MR.C.AJITH KUMAR. RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTAPURAM. 2. THE COMMERCIAL TAX OFFICER, WORK CONTRACT AND LUXURY TAXES, KOZHIKODE. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.7993 of 2010-Y ---------------------------- Dated this the 11th day of March, 2010. J U D G M E N T Ext.P1 assessment order passed by the second respondent is under challenge in Ext.P2 appeal preferred by the petitioner before the third respondent. The petitioner has also filed Ext.P3 petition for stay. 2. The grievance of the petitioner is that, without any regard to the pendency of the proceedings, the respondents have initiated proceedings under the Kerala Revenue Recovery Act, as borne by Ext.P4 notice, which hence is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as 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 Ext.P3 petition for stay, all further coercive proceedings pursuant to Ext.P4 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON ab JUDGE