IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 21ST MAY 2010 / 31ST VAISAKHA 1932 WP(C).No. 15581 of 2010(W) -------------------------- PETITIONER: --------------- M/S.SAFA TRADERS, HALWA BAZAR, KOZHIKODE, REPRESENTED BY ITS PROPRIETOR, YOUNAS ALI. BY ADV. SRI.A.V.MURALIDHARAN SRI.C.AJITH KUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM 2. THE INTELLIGENCE OFFICER (I.B), OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 4. THE SALES TAX OFFICER, REVENUE RECOVERY, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 15581of 2010-W ---------------------------- Dated this the 21st day of May, 2010. J U D G M E N T Challenging Ext.P1 order imposing penalty, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay and also accompanied by Ext.P4 petition to condone the delay, which are pending consideration before the third 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, which is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Exts.P3 and Ext.P4 petitions, in accordance with law, as expeditiously as possible, at any rate with in one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Exts.P3 and P4 petitions, all further coercive proceedings in respect of the above cause of action shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON ab JUDGE