IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 18TH AUGUST 2009 / 27TH SRAVANA 1931 WP(C).No. 23505 of 2009(G) -------------------------- PETITIONER: --------------- HOTEL SEA FACE, N.U.P.BEACH ROAD, KOVALAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF EXECUTIVE G.SUDHIESH KUMAR. BY ADV. MR. P.GOPINATH RESPONDENTS: --------------- 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER (AA), ON DEPUTATION TO THE O/O THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), THIRUVANANTHAPURAM. 3. DEPUTY TAHSILDAR, RR, NEYYATTINKARA. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 23505 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 18th day of August, 2009 JUDGMENT Challenging Exts. P1 and P2 orders passed by the second respondent imposing penalty upon the petitioner, they have already approached the appellate authority/first respondent by filing Exts. P3 and P5 appeals along with Exts. P4 and P6 petitions for stay. The grievance of the petitioner is that, it is without any regard to the pendency of the above proceedings, that the respondents are proceeding with the coercive steps for realization of the allegedly due amount from the petitioner, as borne by Exts. P7 and P8 demand notices, which hence is sought to be intercepted in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Exts. P3 and P5 appeals and Exts.P4 and P6 petitions for stay in accordance with law, as expeditiously as possible. However it is made clear that, till such appropriate orders are passed on Exts. P4 and P6 petitions for stay, all WP (C) No. 23505 of 2009 : 2 : further proceedings, stated as being pursued against the petitioner, pursuant to Exts. P7 and P8, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd