IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 15TH JUNE 2010 / 25TH JYAISTHA 1932 WP(C).No. 18473 of 2010(H) -------------------------- PETITIONER: --------------- M/S.CITY HOTEL, KAYAMKULAM, ALAPPUZHA DISTRICT, REPRESENTED BY ITS MANAGER, HYDERKUTTY. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER (LT) ALAPPUZHA. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. DEPUTY TAHSILDAR (R.R.) KARTHIKAPPILLY TALUK, HARIPPAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 18473 OF 2010 ......................................................................... Dated this the 15th June, 2010 J U D G M E N T Challenging Ext. P1 series assessment orders, the petitioner has preferred Exts. P2 series appeals along with Exts. P3 series petitions to condone the delay and accompanied by Ext.P4 series petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the third respondent has issued Exts.P5 and P6 demand notices, which hence are under challenge in this Writ Petition 2. Heard the learned Government Pleader as well 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P3 series petitions to condone the delay and also on Exts. P4 series petitions for stay, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a W.P.(C) No. 18473 OF 2010 2 copy of the judgment . It is made clear that till such orders are passed on Exts. P3 series petitions to condone the delay and P4 series petitions for stay, the recovery proceedings pursuant to Exts. P5 and P6 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk