IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 23RD JULY 2007 / 1ST SRAVANA 1929 WP(C).No. 22525 of 2007(F) -------------------------- PETITIONER: ------------ M/S.KMS TRADING CO., (DEFUNCT), VALAPATTANAM, REPRESENTED BY SHRI K.P.ABDUL SATHAR, LEGAL HEIR OF DECEASED PARTNER, K.P.KHALID HAJI. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, KANNUR. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR. 3. THE GENERAL MANAGER, DEVELOPMENT, BHARATH SANCHAR NIGAM LIMITED, KVR TOWERS, KANNUR. 4. THE TAHSILDAR, REVENUE RECOVERY, KANNUR. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 22525 of 2007 --------------------------------- Dated, this the 23rd day of July, 2007 J U D G M E N T Since petitioner has filed another round of revision against revised penalty proceedings, there will be stay against recovery through garnishee proceedings till disposal of the revision petition on petitioner remitting Rs. 25,000/- within one month from now. Revisional authority is directed to take up the revision petition and dispose of the same within three months from the date of making payment as above. After orders in revision, garnishee proceedings will revive for continuing recovery proceedings for the amount of demand sustained. This writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg