IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH FEBRUARY 2010 / 26TH MAGHA 1931 WP(C).No. 4718 of 2010(L) ------------------------------------ PETITIONER : ------------------- A.P.STEEL RE-ROLLING MILL LTD., VIII/635, PHASE 1,NEW INDUSTRIAL DEVELOPMENT AREA, MENONPARA ROAD, KANJIKODE (P.O), PALAKKAD, REPRESENTED BY ITS FINANCE MANAGER - SENTHIL KUMAR K.R. BY ADVS. MR.K.I.MAYANKUTTY MATHER MR.K.S.SAJEEV KUMAR RESPONDENTS : ---------------------- 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. GOVERNMENT PLEADER MR.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JVT P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.4718 of 2010-L ---------------------------- Dated this the 15th day of February, 2010. J U D G M E N T The petitioner is aggrieved of the coercive steps being pursued by the third respondent, as borne by Exts.P3 and P3(a) notices issued under the Revenue Recovery Act, despite the pendency of Exts.P2 appeal and P2(a) petition for stay preferred by the petitioner, challenging Ext.P1 assessment order passed by the first respondent. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P2(a) petition for stay, 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 appropriate orders are passed thereon, as aforesaid all further proceedings pursuant to Ext.P3 and P3(a) shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE ab