IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 3RD AUGUST 2010 / 12TH SRAVANA 1932 WP(C).No. 24251 of 2010(F) -------------------------- PETITIONER: --------------- K.K.THOMAS & SONS, KUTTIYANICKAL BUILDINGS, MUNDAKKAYAM P.O., KOTTAYAM DISTRICT REPRESENTED BY ITS PARTNER SRI.KURUVILLA K.THOMAS. BY ADV. MR. S.ANIL KUMAR (TRIVANDRUM) MR. K.S.HARIHARAN NAIR MR. K.UMAMAHESWAR RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES (SPECIAL CIRCLE), KOTTAYAM-686001. 2. THE DEPUTY COMMISSIONER (APPEALS) KOLLAM-691009. 3. THE INSPECTING ASSESSMENT COMMISSIONER, COMMERCIAL TAXES, MINI CIVIL STATION, PALA P.O.-686575. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 24251 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd day of August, 2010 JUDGMENT Challenging Ext. P1 series assessment orders in respect of different assessment years, the petitioner has preferred Ext. P2 series appeals along with Ext. P3 petition for condoning the delay (in one appeal) and also Ext. P4 series petitions for stay, which are pending consideration before the second respondent. It is without any regard to the pendency of the proceedings as above, the respondents are proceeding with Ext. P5 series demand notice under the Kerala Revenue Recovery Act, which in turn is subjected to challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. In the above circumstances, the second respondent is directed to consider and pass appropriate orders on Ext. P3 petition for condoning the delay in filing the concerned appeal and Ext. P4 series petitions 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 such appropriate orders are passed on the above I.As, all further proceedings pursuant to Ext. P5 series demand notices, shall be kept in abeyance. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd