IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 WP(C).No. 2614 of 2008(J) ------------------------- PETITIONER: -------------- C.T.KURIYAN, PARADISE, PUTHIYAPALAM, KOZHIKODE. BY ADV. SRI.P.K.ABOOBACKER(EDAPPALLY) RESPONDENTS: ----------------- 1. THE DEPUTY COMMISSIONER OF APPEALS, COMMERCIAL TAXES, KOZHIKODE. 2. THE SALES TAX OFFICER, IIIRD CIRCLE, KOZHIKODE. 3. THE DEPUTY TAHSILDAR (R.R.), KOZHIKODE. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 2614 OF 2008 J ===================== Dated this the 22nd day of January, 2008 J U D G M E N T Against Ext.P2 order of assessment, petitioner has filed Ext.P3 appeal accompanied by Ext.P4 application for stay. It is submitted that while the appeal and stay petitions are pending consideration of the 1st respondent, recovery proceedings have been initiated by issuing Ext.P1 notice of demand under Section 7 of the Revenue Recovery Act. It is in this background this writ petition has been filed. 2. Taking into account the pendency of the appeal and stay petition, I dispose of this writ petition directing that the 1st respondent shall take up and consider Ext.P4 application for stay. This shall be done within four weeks of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Ext.P1 will stand deferred for a period of six weeks from today. ANTONY DOMINIC, JUDGE. Rp