IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH JUNE 2009 / 5TH ASHADHA 1931 WP(C).No. 12773 of 2009(N) -------------------------- PETITIONER: --------------- ABDUL KALAM AZAD, PROPRIETOR, M/S.INTERNATIONAL TRADE LINKS, PANAMPALLY NAGAR, KOCHI-36. BY ADV. MR. RAJU JOSEPH MR. J.JULIAN XAVIER RESPONDENTS: --------------- 1. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, OFFICE OF THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, KOCHI-15. 2. THE SALES TAX OFFICER, IIND CIRCLE, TRIPUNITHURA. BY GOVERNMENT PLEADER MR. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 12773 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 26th day of June, 2009 JUDGMENT Challenging the assessment orders with respect to the different assessment years under the KGST Act and the CST Act, the petitioner has approached the appellate authority by filing Ext.P4 to Ext.P7 appeals. The learned counsel for the petitioner submits that, the appeals have already been heard on 2.2.2009, but the final orders are yet to come. The grievance of the petitioner is that, notwithstanding the pendency of the appeals as above and the hearing already conducted, the respondents all the more eager to proceed with the coercive steps under the Kerala Revenue Recovery Act, which hence is sought to be intercepted by this Court by filing this Writ Petition. 2. Heard both the sides. 3. It is borne out from the records that, when the matter is admitted, this Court had granted an interim stay for two months on 28.4.2009. Since the hearing of the statutory appeals is already over, this Court does not find it necessary to keep the Writ Petition pending.. 4. In the above circumstances, the first respondent is hereby directed to pass final orders on Ext.P4 to Ext.P7 appeals as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. However, it is made clear that, till WP (C) No. 12773 of 2009 : 2 : such final orders are passed on appeals, no further coercive proceedings shall be pursued against the petitioner under any circumstances. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd