IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD MARCH 2010 / 2ND CHAITHRA 1932 WP(C).No. 9845 of 2010(E) -------------------------------------- PETITIONER(S): ----------------------- INDIAN BANK, M.G.ROAD, ERNAKULAM, KOCHI-682 035, REPRESENTED BY ITS SENIOR MANAGER. BY ADV. MR.S.EASWARAN RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.I, THALASSERY. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. 4. COMMERCIAL TAX OFFICER, REVENUE RECOVERY, ERNAKULAM AT KAKKANAD, KANAYANNUR TALUK. * ADDL. R5 IMPLEADED ADDL. R5: THE SECRETARY, KERALA AGRICULTURAL INCOME TAX AND SLES TAX APPELLATE TRIBUNAL, ERNAKULAM. * IS SUO MOTU IMPLEADED AS THE ADDL. 5TH RESPONDENT AS PER ORDER DATED 23/03/2010. R1 TO R4 BY GOVERNMENT PLEADER MR.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 9845 of 2010-E ---------------------------- Dated this the 23rd day of March, 2010. J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, eventhough the petitioner had approached the statutory authority by filing appeal, it did not however turn to be fruitful, whereupon Ext.P4 appeal was filed, along with Ext.P5 petition for stay, before the third respondent . 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, coercive steps are being pursued against the petitioner, which course is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. It is also brought to the notice of this Court that as per the letter No.A-134/2010 dtd.12.3.2010 issued from the office of the third respondent, the appeal preferred by the petitioner has been forwarded to the Secretary, Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Ernakulam for further steps, with copy marked to the petitioner. As such, the Secretary, Kerala Agricultural W.P(C) No. 9845 of 2010-E 2 Income Tax and Sales Tax Appellate Tribunal, Ernakulam is suo motu impleaded as the additional fifth respondent. 5. In the above circumstances, the additional fifth respondent is directed to consider and pass appropriate orders on Ext.P5 petition for stay, originally preferred by the petitioner before the third respondent and now stated as transferred to the additional fifth respondent, in accordance with law, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P5 petition for stay, all further coercive steps shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab