IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 30TH MARCH 2010 / 9TH CHAITHRA 1932 WP(C).No. 10903 of 2010(K) --------------------------------------- PETITIONER: ------------------- PANASONIC INDIA PRIVATE LIMITED,4/500 P.V.SREEDHARAN ROAD, KUMBALAM, ERNAKULAM DISTRICT, REPRESENTED BY ITS BUSINESS MANAGER, BABURAJ MENON. BY ADV. SRI.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER,SPECIAL CIRCLE-III,DEPRTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 10903 of 2010-K ---------------------------- Dated this the 30th day of March, 2010. J U D G M E N T Being aggrieved of Exts.P1 and P2 assessment orders passed under Section 22(3) of the KVAT Act, the petitioner has preferred Exts.P3 and P4 appeals before the second respondent, along with Exts.P5 and P6 petitions for stay and also Exts.P7 and P8 petitions to condone the delay in filing the appeals, which are pending consideration before the second respondent. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the respondents have initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P9, which is 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 Exts.P5 and P6 petitions for stay and Ext.P7 and P8 petitions to W.P(C) No. 10903 of 2010-K 2 condone the delay, 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 orders are passed in the above I.As, all further proceedings pursuant to Ext.P9 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON ab JUDGE