IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST JUNE 2009 / 11TH JYAISHTA 1931 WP(C).No. 14926 of 2009(I) -------------------------- PETITIONER(S): --------------- T.P.AGENCIES, MAVOOR ROAD, PARAYANCHERI, KOZHIKODE REPRESENTED BY ITS PARTNER. BY ADV. MR. A.KUMAR RESPONDENT(S): --------------- 1. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 2. THE ASST.COMMISSIONER, SPECIAL CIRCLE I, COMMERCIAL TAXES, KOZHIKODE. 3. THE SALES TAX OFFICER (RECOVERY), O/O DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-6. BY GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 14926 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 1st day of June, 2009 JUDGMENT Challenging Ext.P2 assessment order passed by the second respondent, the petitioner has approached the first respondent by filing Ext.P3 appeal along with Ext.P4 petition for stay. The case of the petitioner is that, despite pendency of the above proceedings, the third respondent is proceeding with the coercive steps, which hence is sought to be interfered by this Court in the present Writ Petition. 2. Heard the Government Pleader as well. 3. After considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Ext.P3 appeal and Ext.P4 petition for stay in accordance with law, as expeditiously as possible. However, it is made clear that, till such appropriate orders are passed on Ext.P4 interlocutory application for stay, all coercive proceedings initiated pursuant to Ext.P2 and Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd