IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 11059 of 2010(F)
1. A.V.FAREEDA, W/O. P.N.ALIKOYA
... Petitioner
Vs
1. SALES TAX OFFICER (RECOVERY)
... Respondent
2. THE ASSISTANT COMMISSIONER,SPECIAL 1
3. THE DEPUTY COMMISSIONER (APPEALS)
For Petitioner :SRI.P.K.RAMKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :30/03/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P(C) No. 11059 of 2010-F
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Dated this the 30th day of March, 2010.
J U D G M E N T
Being aggrieved of the assessment order dated 24.2.2010
passed by the second respondent in respect of the assessment year
2005-06 under the C.S.T Act, the petitioner has preferred the
statutory appeal along with interlocutory application for stay, and
they are stated as pending consideration before the third
respondent.
2. The grievance of the petitioner is that, without any
regard to the pendency of the said proceedings, the respondents
have initiated recovery proceedings invoking the provisions under
the Revenue Recovery Act, as borne by Ext.P5, which is sought to be
intercepted by this Court.
3. Heard the learned Government Pleader as well.
4. Considering the facts and circumstances, the third
respondent is directed to consider and pass appropriate orders on
the interlocutory application for stay, preferred by the petitioner
along with Ext.P4 appeal, in accordance with law, as expeditiously
W.P(C) No. 11059 of 2010-F 2
as possible, at any rate with in one month from the date of receipt
of a copy of this judgment. It is made clear that till appropriate
orders are passed on the interlocutory application for stay, all
further proceedings pursuant to Ext.P5 shall be kept in abeyance.
The Writ Petition is disposed of.
Sd/-
P.R.RAMACHANDRA MENON
JUDGE
//True Copy//
P.A to Judge
ab