IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 16TH AUGUST 2010 / 25TH SRAVANA 1932 WP(C).No. 25764 of 2010(U) -------------------------- PETITIONER: --------------- M/S.LEXUS AUTO CORPORATION, KOTTARAM ROAD, NADAKKAVU, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER M.K.NAZAR. BY ADV. MR. N.MURALEEDHARAN NAIR MS. K.HYMAVATHY RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER-II, SPECIAL CIRCLE-I, COMMERCIAL TAXES, KOZHIKODE-673 006. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 006. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, JAWAHAR NAGAR, KOZHIKODE-673 006. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 25764 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 16th day of August, 2010 JUDGMENT Being aggrieved of Ext.P1 assessment order passed by the 1st respondent, in respect of the assessment year 2009-'10, the petitioner has preferred Ext.P2 appeal, accompanied by Ext. P3 petition to condone the delay, Ext.P4 petition for stay and Ext. P5 petition for early hearing, which are pending consideration before the second respondent. The case of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps under the Kerala Revenue Recovery Act, as borne by Ext.P6, which hence is under challenge. 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 Ext.P3 petition to condone the delay and Ext. P 4 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date receipt of a copy of the judgment. It is made clear that till such orders are passed on Exts.P3 and P4, the W.P. (C) No. 25764 of 2010 : 2 : coercive steps stated as being pursued against the petitioner, pursuant to Ext. P6 shall be kept in abeyance. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd