IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 5474 of 2010(H)
1. B.DIVAKARAN PIALLAI
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER
... Respondent
2. THE SALES TAX APPELLATE TIRBUNAL
3. THE INSPECTING ASSISTANT COMMISSIONER
4. STATE OF KERALA, REPRESENTED BY ITS
For Petitioner :SRI.ANIL D. NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :19/02/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C)No. 5474 OF 2010
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Dated this the 19th day of February, 2010
JUDGMENT
Even though the petitioner had approached the 1st
respondent appellate authority challenging Ext.P1 assessment
orders passed by the 1st respondent, it did not turn to be fruitful
as evidenced by Ext.P2, under which circumstances, the
petitioner preferred second appeal, Ext.P3, before the 2nd
respondent along with Ext.P4 petition for stay and Ext.P5 petition
for early posting. The grievance of the petitioner is that though
Exts.P4 and P5 petitions are pending, the 3rd respondent has
issued Ext.P6 notice under the Kerala Revenue Recovery Act,
seeking to realise the amounts, which is bad in law.
2. Heard learned Government Pleader as well.
3. Considering the facts and circumstances, the 2nd
respondent is directed to consider and pass appropriate orders on
Ext.P4 petition for stay in accordance with law, as expeditiously
as possible, at any rate, within six weeks from the date of receipt
of a copy of this judgment. It is made clear that till such
WP(C) No. 5474 of 2010
-:2:-
appropriate orders are passed on Ext.P4, all further proceedings
pursuant to Ext.P6 shall be kept in abeyance.
The Writ Petition is disposed of as above.
P.R. RAMACHANDRA MENON, JUDGE
ttb