IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 23RD JANUARY 2009 / 3RD MAGHA 1930 WP(C).No. 2550 of 2009(C) ------------------------- PETITIONER(S): --------------------- A.V. RAPHEL, SUPREME PLASTICS & CHEMICALS A.V.M. COMPLEX, PARANOOR, CHOONDAL P.O., KUNNAMKULAM ROAD, THRISSUR. BY ADV. SRI.S.RAMESH BABU RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER -I, KUNNAMKULAM. 3. THE APPELLANT ASSISTANT COMMISSIONER, PALAKKAD. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR (AUTHORISED OFFICER). BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 2550 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of January, 2009 JUDGMENT Petitioner has two complaints. Firstly it is pointed out that the petitioner carried the assessment order before the appellate authority and the appellate authority has passed an order. Petitioner wishes to challenge the matter before the appellate tribunal. The second complaint is that pursuant to the appellate order a revised order has been passed and the revised order was served on the petitioner on 20.1.2009 and petitioner has time till 19.2.2009 to prefer appeal against the same. In the meantime on 21.1.2009 petitioner is served with recovery notice in respect of the revised assessment. Petitioner intends to carry the matter in appeal. 2. I heard learned Government Pleader also. 3. Learned counsel for the petitioner submits that Ext.P1 dated 30.10.2008 was served on the petitioner on 30.11.2009. Having regard to all facts, it is ordered that further proceedings pursuant to Exts.P4 and P4(a) will be kept in abeyance for a period of three weeks from today. (K.M. JOSEPH, JUDGE) sb