IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 21ST MAY 2008 / 31ST VAISAKHA 1930 WP(C).No. 14892 of 2008(W) -------------------------- PETITIONER: ------------------- M/S.LAL STEELS(P) LTD., VIII/627, NIDA, KANJIKODE WEST,PALAKKAD-678623, REP. BY ITS DIRECTOR SHRI.BHARAT S.TANTIA. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENTS: ---------------------- 1. THE INTELLIGENCE OFFICER, (SPECIAL TEAM)SQUAD NO.1 ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES ,ERNAKULAM 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERECIAL TAXES, PALAKKAD(RR) 4. THE ASSISTANT COMMISSIONER,ISPECIAL CIRC LED),COMMERCIAL TAXES,PALAKKAD. BY GOVT. PLEADER FOR TAXES SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.14892 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of May, 2008 JUDGMENT Petitioner challenges Exts.P3 and P7. It seeks a direction to respondents 1 and 3 to forebear from recovering the penalty levied pursuant to Ext.P3. Ext.P7 is the revenue recovery notice for recovering penalty. Petitioner has already preferred Ext.P4 appeal, Ext.P5 stay petition and Ext.P6 early posting petition. 2. Heard learned Government Pleader also. Having approached the alternate forum, the petitioner need not have to approach this court. However, I feel that there will be a direction to the appellate authority to consider and pass appropriate orders in accordance with law on Ext.P5 stay petition. I also feel that the proceedings will be kept in abeyance till a decision is taken on the stay petition on condition of the petitioner depositing a reasonable amount pending final disposal. Accordingly, the writ petition is disposed of as follows: There will be a direction to the second respondent to take a decision on Ext.P5 application for stay in accordance with law after affording an opportunity of hearing to the petitioner within a period of three weeks from the date of receipt of a copy of this judgment. Proceedings WPC.14892/2008. 2 pursuant to Ext.P7 shall be kept in abeyance till a decision is taken on Ext.P5 application for stay on condition that the petitioner deposits a sum of Rs.4 Lakhs within a period of one week from today. This amount shall naturally be given due credit by the appellate authority in taking a decision on the application for stay as aforesaid. (K.M. JOSEPH, JUDGE) sb