IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 30TH JANUARY 2010 / 10TH MAGHA 1931 WP(C).No. 3004 of 2010(A) ------------------------- PETITIONER: --------------- P.SHAFI, PULIKKAL TRADERS, KADAMPUZHA, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 3004 of 2010-A ---------------------------- Dated this the 30th day of January, 2010. J U D G M E N T Challenging Ext.P1 assessment order for the year 2007-08, the petitioner has already approached the appellate authority by filing statutory appeal as borne by Ext.P2 and Ext.P3 petition for stay, which are stated as pending consideration before the second respondent. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the revenue recovery proceedings have been initiated under the Kerala Revenue Recover Act for realization of the amount, 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 Ext.P3 petition for stay in accordance with law, as expeditiously as possible. It is made clear that till appropriate orders are passed on Ext.P3, all further coercive proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab