IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 22ND FEBRUARY 2010 / 3RD PHALGUNA 1931 WP(C).No. 5677 of 2010(H) ------------------------------------ PETITIONER(S): ------------------------ INFRA HOTELS & RESORTS LTD., (LOTUS 8A' PART HOUSE, NEDUMBASSERY), M.G.ROAD, ERNAKULAM (DISTRICT) REPRESENTED BY BONNY ALOYSIUS-AUTHORIZED REPRESENTATIVE. BY ADV.MR.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST.COMMISSIONER, DEPT. OF COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.5677 of 2010-H ---------------------------- Dated this the 22nd day of February, 2010. J U D G M E N T Being aggrieved of Ext.P1 assessment order in respect of the month of July 2009 and also Ext.P2 in respect of August 2009 passed by the first respondent, the petitioner has preferred common appeal, as borne by Ext.P3, along with Ext.P4 petition for stay. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the third respondent has initiated recovery proceedings invoking the provisions under the Kerala Revenue Recovery Act, as borne by Exts.P5 and P5A, which are sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P4 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P4 petition for stay, all further proceedings pursuant to Exts.P5 and P5A shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON, JUDGE ab