IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH MARCH 2010 / 24TH PHALGUNA 1931 WP(C).No. 8528 of 2010(M) -------------------------------------- PETITIONER(S): ----------------------- M/S. SEGO RESTAURANT AND AIRLAND LODGING, ROUND NORTH, THRISSUR, REP. BY ITS PARTNER TINU TONY, AGED 45, S/O.T.V.TONY, THOTTAN HOUSE, PALLIKULAM JUNCTION, THRISSUR-1. BY ADV. MR.G.SREEKUMAR (CHELUR), MR.K.RAVI (PARIYARATH). RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVT., FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE, THRISSUR. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. R1 TO R4 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R. RAMACHANDRA MENON, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.8528 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 15th day of March, 2010 J U D G M E N T Being aggrieved of Ext.P1 common assessment order passed by the 2nd respondent, in respect of different assessment years, the petitioner has preferred Exts.P2, P4 and P6 appeals, along with Exts.P3, P5 and P7 petitions for stay, which are pending consideration before the 3rd respondent. The petitioner is constrained to approach this Court because of the initiation of the recovery proceedings, as borne by Ext.P8, without any regard to the pendency of the above proceeding before the appellate authority. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 3rd respondent is directed to consider and pass appropriate orders on Exts.P3, P5 and P7 petitions for stay, in accordance with law, as expeditiously as possible, at any W.P.(C).No.8528 of 2010 2 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 on interim applications for stay, all further recovery proceedings against the petitioner, shall be kept in abeyance. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE nl