IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 2456 of 2008(P)
1. M/S. VENKATESWARA SUPPLIERS LIMITED,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER, (APPEALS),
3. THE SALES TAX APPELLATE TRIBUNAL,
4. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :21/01/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) No.2456 of 2008
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Dated this the 21st day of January, 2008
JUDGMENT
Against Ext.P1 order, the petitioner had filed Ext.P3 appeal
and the appeal is pending consideration of the second
respondent. It is stated by the petitioner that along with the
appeal, Ext.P4 stay petition also has been filed. However, neither
the appeal nor the stay petition was posted and in the
meanwhile, recovery proceedings have been initiated by Ext. P1
demand notice issued under the Revenue Recovery Act. It is in
this background, the writ petition has been filed.
2. Having regard to the fact that the appeal and the stay
petition are pending consideration of the statutory authority, it is
only proper that the statutory authority considers at least the
stay petition before coercive action is continued. Therefore, I
direct that the third respondent shall take into consideration
Ext.P4 stay application filed by the petitioner along with Ext. P3
appeal. This the third respondent shall do within a period of four
weeks from the date of production of a copy of this judgment. In
WPC 2456/2008 2
the meanwhile, further proceedings pursuant to Ext. P5 will
stand deferred for a period of six weeks from today.
The writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE
csl