IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 16TH FEBRUARY 2010 / 27TH MAGHA 1931 WP(C).No. 4911 of 2010(L) ------------------------- PETITIONER(S): --------------- COASTAL HARDWARES AND SANITARIES, R.S.ROAD,THRISSUR-1,REPRESENTED BY IT'S PROPRIETOR P.M.ABDU HAJI,AGED 65 YEARS,S/O.P.B.MAKKAR HAJI, RESIDING AT SHALIMAR VILLA,KOORKKANCHERRY, THRISSUR-7. BY ADV. SRI.K.S.BABU SMT.N.SUDHA RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER,IIIRD CIRCLE, THRISSUR. 2. DEPUTY COMMISSIONER (APPEALS),DEPARTMENT OF COMMERCIALA TAXES,ERNAKULAM. 3. AUTORIZED OFFICER,INSPECTING ASSISTANT COMMISSIONER,COMMERCIAL TAXES,THRISSUR. 4. STATE OF KERALA,REPRESENTED BY THE SECRETARY TO FINANCE,SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 4911 of 2010 --------------------------------------- Dated, this the 16th day of February, 2010 J U D G M E N T Challenging the impugned assessment order, the petitioner has approached the appellate authority by filing Ext.P3 appeal, along with Ext.P4 petition for stay. The case of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the respondents are very much after the petitioner moving the machinery under the Kerala Revenue Recovery Act, as borne by Ext.P6 demand notice issued by the 3rd respondent, which hence is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P4 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 such appropriate orders are passed thereon, all further coercive proceedings pursuant to Ext.P6 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc