IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 5TH FEBRUARY 2008 / 16TH MAGHA 1929 WP(C).No. 4227 of 2008(C) --------------------------------------- PETITIONER: -------------------- M/S. BAJAJ AUTO FINANCE LTD., NADAKKAVU, CALICUT, REPRESENTED BY ITS BRANCH MANAGER (CREDIT OPERATION), MR.ABIN THOMAS. BY ADV. SRI.P.R.AJITHKUMAR SRI.N.ANOOPKUMAR RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER (IB)-II, OFFICE OF THE DEPUTY COMMISSIONER(INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOZHIKODE. 3. THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE, KOZHIKODE. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2008 ALONG WITH WPC.NO.4228 OF 2008 AND WPC. NO.4229 OF 2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC,J. ========================= WRIT PETITION NOs.4227, 4228 and 4229 OF 2008 ========================= Dated this the 5th day of February 2008 JUDGMENT Ext.P1 in these cases are penalty orders issued against the petitioner. Aggrieved by the said orders, petitioner has filed Ext.P2 appeals along with Ext.P3 applications for stay. These appeals and the stay petitions are pending before the second respondent. It is stated that while the appeals and stay petitions are thus pending, Ext.P4 demand notices in these cases were issued seeking to recover the amount of penalty imposed on the petitioner by Ext.P1. It is challenging these recovery notices that these writ petitions have been filed by the petitioner. 2. Having regard to the pendency of the appeals and stay petitions, as stated above, I direct that the second respondent - the appellate authority, shall take and consider the stay petitions filed by the petitioner (Ext.P3 in all these cases) and pass appropriate orders thereon. This shall be done, as expeditiously as possible, at any rate, within four weeks of production of a copy W.P.(C)4227/2008 &conn.cases 2 of this judgment. In the meantime, further proceedings pursuant to Ext.P4 demand notices will stand deferred for a period of six weeks from today. Petitioner shall produce a copy of the judgment before the second respondent for compliance. Writ Petitions are disposed of as above. ANTONY DOMINIC, JUDGE css/