IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 21ST JULY 2010 / 30TH ASHADHA 1932 WP(C).No. 22743 of 2010(P) -------------------------- PETITIONER: --------------- K.MOHAMMED HAJI, GRAND AUDITORIUM, MANIKOTH POST KANHANGAD, KASARGOD DISTRICT. BY ADV. MR. N.MURALEEDHARAN NAIR MS. K.HYMAVATHY RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, (IB) COMMERCIAL TAXES, KASARGOD. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KASARGOD. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22743 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 21st day of July, 2010 JUDGMENT Challenging Exts. P1 and P2 orders imposing penalty in respect of the assessment years 2007-'08 and 2008-'09, though the petitioner approached the appellate authority, it did not turn to be fruitful except for a remand on some points as evident from Ext. P3 order, which made the petitioner to file further appeals before the second respondent as borne by Exts. P4 and P5, along with Exts. P6 and P7 petitions for stay. However, in the meanwhile, pursuant to Ext. P3 order passed by the first appellate authority remanding the matter limiting the extent interference, the assessment was modified by the first respondent as borne by Exts. P8 and P9, which are sought to be implemented by resorting to coercive steps, based on Ext. P10 notice issued earlier, which is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts. P6 and P7 petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within six weeks, from the date receipt of a W.P. (C) No. 22743 of 2010 : 2 : copy of this judgment. Till such orders are passed on Ext. P7 and P8 petitions for stay, all further proceedings, pursuant to Ext. P10, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd