IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 25TH FEBRUARY 2008 / 6TH PHALGUNA 1929 WP(C).No. 6380 of 2008(H) ------------------------- PETITIONER: ------------ M/S. SUNNY JACOB JEWELLERS, SASTRI ROAD, KOTTAYAM, REPRESENTED BY THE MANAGING PARTNER, SUNNY JACOB. BY ADV. SRI.C.K.THANU PILLAI RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), OFFICE OF THE DEPUTY COMMISSIONER (A.A.), COMMERCIAL TAXES, KOTTAYAM. 2. THE TAHSILDAR (REVENUE RECOVERY), KOTTAYAM. 3. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES, KOLLAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.C.No.6380 of 2008 ------------------------------------------- Dated this the 25th day of February, 2008 JUDGMENT Against Ext.P1 order of assessment, the petitioner has filed Ext.P2 appeal and Ext.P3 stay petition and these are pending consideration of the third respondent. It is stated by the petitioner that even though Ext.P4 application for early hearing was filed, that did not evoke any response to the third respondent. At the same time, recovery proceedings have been initiated pursuant to Ext.P5 demand notice and hence this writ petition has been filed. Having regard to the pendency of the appeal and stay petition, I dispose of this writ petition directing that the third respondent shall consider Ext.P3 stay petition filed by the petitioner, as expeditiously as possible, at any rate within four weeks of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Ext.P5 notice issued under the Revenue Recovery Act shall be kept in abeyance for a period of six weeks. Petitioner shall produce a copy before the third respondent for compliance. ANTONY DOMINIC, JUDGE csl