IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 8TH MARCH 2010 / 17TH PHALGUNA 1931 WP(C).No. 7187 of 2010(W) ------------------------- PETITIONER(S): --------------- PUSHPAM PAUL, PETAL WOOD INDUSTRIES, KOOVAPPADY.PO., PERUMBAVOOR. BY ADV. SRI.M.K.SUBHAKARAN SRI.P.P.VARUGHESE RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE,PERUMBAVOOR. 2. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 7187 of 2010 --------------------------------------- Dated, this the 8th day of March, 2010 J U D G M E N T The case of the petitioner is that the respondents are not justified in proceeding with the coercive steps as borne by Ext.P6 without any regard to the pendency of the statutory appeal preferred against Ext.P4 assessment order and the Interlocutory Applications for stay and also to condone the delay in filing the appeal. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders in the interlocutory application to condone the delay in filing the appeal as well as in the I.A. for stay stated as filed by the petitioner and pending consideration before the said respondent in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that till such orders are passed on the said I.A.s, all further coercive proceedings pursuant to Ext.P6 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc