IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 2ND JULY 2010 / 11TH ASHADHA 1932 WP(C).No. 20654 of 2010(F) ------------------------------------- PETITIONER(S): ---------------------- SHRI PRADEEP KUMAR C.K PROPRIETOR, M/S. NAMANS, KOOVVALPALLY, KANHANGAD. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) COMMERCIAL TAXES, KASARAGOD. 2. THE ASSISTANT SECRETARY KERALA VAT APPELLATE TRIBUNAL, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE SPECIAL DEPUTY TAHSILDAR (REVENUE RECOVERY) KANNUR BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.20654 of 2010-F ---------------------------- Dated this the 2nd day of July, 2010. J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, the petitioner, though had preferred an appeal before the Deputy Commissioner, the same did not turn to be fruitful, as borne by Ext.P2. This in turn has been subjected to challenge by filing Ext.P3 second appeal and Ext.P3(a) petition for stay which are pending before the second respondent. 2. The petitioner has approached this Court challenging the coercive proceedings taken by the third respondent, issuing Ext.P4 revenue recovery notice without any regard to the appeal proceedings which hence is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P3(a) petition for stay, in accordance with law, as expeditiously as possible, at any rate within six weeks from the date of receipt of W.P(C) No.20654 of 2010-F 2 a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P3(a) petition for stay, all further proceedings pursuant to Ext.P4 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab