IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 13TH JULY 2009 / 22ND ASHADHA 1931 WP(C).No. 19609 of 2009(U) -------------------------- PETITIONER: --------------- LOTUS 8 A PART HOTELS, UNIT OF INFRA HOTELS & RESORTS LTD, OPP.COCHIN INTERNATIONAL AIR-PORT, NEDUMBASSERY, ERNAKULAM DIST. REP.BY ITS FINANCE MANGER & AUTHORISED SIGNATORY, BONNY ALOYSIUS. BY ADV. SRI.BOBBY JOHN ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER(LT) MATTANCHERRY. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM,. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, KOCHI-03. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 19609 OF 2009 ......................................................................... Dated this the 13th July, 2009 J U D G M E N T Challenging Ext. P1 order imposing penalty upon the petitioner, Ext. P2 appeal along with Ext. P3 petition for stay have been preferred before the second respondent. The case of the petitioner is that it is without any regard to the pendency of the above proceedings that the third respondent is proceeding with coercive steps under the Revenue Recovery Act, as borne by Ext. P4, which hence is sought to be intercepted by filing the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate order on Ext. P2 memorandum of appeal and Ext. P3 petition for stay, in accordance with law, as expeditiously as possible. However, it is made clear that till such appropriate orders are passed on Ext. P3 W.P.(C) No. 19609 OF 2009 2 petition for stay, all further coercive steps pursuant to Ext. P4 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk