IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 WP(C).No. 21144 of 2008(P) -------------------------- PETITIONER: ------------ T.HAKIM, PROPRIETOR, BISMI STEEL INDUSTRIES, STATION ROAD, CHERUVATHOOR, KASARAGOD DISTRICT, PIN - 671 313. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.V, COMMERCIAL TAXES, KASARAGOD. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KASARAGOD. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 21144 OF 2008 P ```````````````````````````````````````````````````` Dated this the 14th day of July, 2008 J U D G M E N T Petitioner challenges Ext.P1 order imposing penalty and seeks direction to pass orders on Ext.P2 appeal and to keep recovery proceedings in abeyance. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for petitioner submits that the order of penalty is clearly unsustainable. The petitioner has already approached the appellate authority. Hence, it is not necessary for me to consider the challenge Ext.P1 at this stage. Writ petition is disposed of directing the 2nd respondent to consider Ext.P3 stay petition in accordance with law within three weeks from the date of receipt of a copy of this judgment. Till such decision is taken, recovery proceedings initiated against the petitioner will be kept in abeyance. Petitioner shall produce a copy of this judgment before the 2nd respondent as soon as it is received. Sd/- (K.M.JOSEPH, JUDGE) aks