IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 12TH AUGUST 2009 / 21ST SRAVANA 1931 WP(C).No. 22878 of 2009(D) -------------------------- PETITIONER: --------------- M/S.COOL SALES, DOOR NO.5/2142 BG, WYANAD ROAD, CALICUT 673 001, REPRESENTED BY ITS PARTNER MR.K.M.ABDUL REHMAN. BY ADV. MR. P.B.SAHASRANAMAN MR. K.JAGADEESH MR. T.S.HARIKUMAR RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER-I, SPECIAL CIRCLE-I, COMMERCIAL TAXES, KOZHIKODE. 2. THE DEPUTY COMMISSIONER (APPEALS, COMMERCIAL TAXES, KOZHIKODE. 3. THE SALES TAX OFFICER (RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22878 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12th day of August, 2009 JUDGMENT The learned counsel for the petitioner submits that, the grievance projected in the Writ Petition is squarely covered by Ext.P1 judgment and the impugned order (Ext.P2) has already been subjected to challenge in Ext.P3 appeal preferred before the second respondent. The learned counsel also submits that, the petitioner has filed Ext.P4 application for stay as well. The grievance of the petitioner is that, it is without any regard to the pendency of the proceedings as above, that the 3rd respondent is taking hasty steps by way of Ext.P5 demand notice, which is sought to be intercepted in the present Writ Petition. 2. The learned Government Pleader submits that Ext.P1 has not became final and that the matter is pending consideration in Writ Appeal. However, considering the fact that the challenge raised against Ext.P2 order is pending consideration before the second respondent by way of appeal, the second respondent is directed to consider Ext.P3 appeal and pass appropriate orders in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. It is also made clear that, till such orders are passed on Ext.P3, all further coercive proceeding, stated as being pursued against WP (C) No. 22878 of 2009 : 2 : the petitioner, pursuant to Ext.P5, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd