IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 11TH JUNE 2010 / 21ST JYAISTHA 1932 WP(C).No. 18254 of 2010(F) -------------------------- PETITIONER: --------------- MR.KISHORE SEBASTIAN, MANAGING PARTNER, HOTEL TAJADHANI PALAI, KOTTAYAM DISTRICT. BY ADV. SRI.SOJAN JAMES RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PALA, KOTTAYAM DISTRICT. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASSISTNAT COMMISSIONER, COMMERCIAL TAXES, PALAI. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.18254 of 2010-F ---------------------------- Dated this the 11th day of June, 2010. J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, the petitioner has filed Ext.P2 appeal, along with Ext.P3 petition for stay and also accompanied by Ext.P4 petition to condone the delay. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, the respondents have initiated recovery proceedings invoking the provisions under the Revenue Recovery Act, as borne by Ext.P5, which are 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 petition for stay, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// ab P.A to Judge