IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 10TH MARCH 2011 / 19TH PHALGUNA 1932 WP(C).No. 7480 of 2011(H) ------------------------- PETITIONER: -------------- RAMAVARMA CLUB, CLUB ROAD, COCHIN REPRESENTED BY ITS SECRETARY - BEPIN VIJAYAN. BY ADV. SRI.V.V.ASOKAN SRI.R.JAIKRISHNA RESPONDENTS: ----------------- 1. COMMERCIAL TAX OFFICER, KVAT, IV CIRCLE ERNAKULAM, KOCHI - 682 015. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM,KOCHI - 682 015. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY) OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682 015. BY SENIOR GOVERNMENT PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ---------------------------------------------- W.P(C).No.7480 of 2011 ---------------------------------------------- Dated this the 10th day of March, 2011 JUDGMENT Being aggrieved by Exhibits P1 and P2 assessment orders in respect of the assessment years 2005-06 and 2006-07 and also in respect of Exhibit P4 assessment order for the year 2009-10, the petitioner has preferred Exhibits P5, P6 and P8 appeals along with Exhibits P5(a), P6(a) and P8(a) petitions for stay. With regard to Exhibit P3 order passed by the concerned authority imposing penalty for the year 2008-09, the petitioner has preferred Exhibit P7 appeal along with Exhibit P7(a) petition for stay. All these matters are stated as pending consideration before the second respondent. The petitioner is aggrieved of coercive proceedings taken in the meanwhile and hence under challenge in this Writ Petition. 2. Heard learned Government Pleader as well. 3. Considering the facts and circumstances of the case, the second respondent is directed to consider and pass appropriate orders on Exhibits P5(a), P6(a), P7(a) and P8(a) petitions for stay in accordance with law as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on WP(C) No.7480/11 - 2 - these interlocutory applications for stay, further coercive proceedings pursuant to Exhibits P9, P9(a), P9(b) and P9(c) notices issued under the Revenue Recovery Act shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON, JUDGE vgs