IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH MAY 2011 / 30TH VAISAKHA 1933 WP(C).No. 13571 of 2011(V) -------------------------- PETITIONER(S): --------------- A.T.M.VAIDYRAJ OUSADHASALA, REPD. BY ITS MANAGING PARTNER, KOCHUMON, ANANDAPURAM POST, THRISSUR DISTRICT. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, WEST FORT, THRISSUR, THRISSUR DISTRICT, PIN 680 004. 2. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA, THRISSUR DISTRICT, PIN 680 121. GOVERNMENT PLEADER SRI. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ....................... W.P.(C).13571/2011 ....................... Dated this the 20th day of May, 2011 JUDGMENT Petitioner is stated as aggrieved of the coercive proceedings as borne by Ext.P3 demand notice issued by the second respondent without any regard to the pendency of Ext.P1 appeal and Ext.P2 petition for stay which have been preferred by the petitioner challenging the impugned assessment order and are pending consideration before the first respondent. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, this Court does not intend to go into the merits of the case, but for directing the concerned authority to have the Interlocutory Application considered on merits. 4. Accordingly, the first respondent is directed to consider Ext.P2 application for stay and pass appropriate orders in accordance with law, as expeditiously as possible, at any W.P.(C).13571/11 2 rate, within one month from the date of receipt of a copy of this judgment. All further proceedings pursuant to Ext.P3 shall be kept in abeyance till such time. 5. Petitioner shall produce a copy of this judgment along with the copy of the writ petition before the first respondent for further steps. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, Judge mrcs