IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH JUNE 2009 / 15TH JYAISHTA 1931 WP(C).No. 15522 of 2009(I) -------------------------- PETITIONER: --------------- SUBAIDA K.M., PROPRIETRESS, M/S.BISMI PLASTIC HOUSE, P.O.ROAD, THRISSUR. BY ADV. SRI.DENIZEN KOMATH ADV. SRI.SHERRY J. THOMAS RESPONDENTS: --------------- 1. COMMERCIAL SALES TAX OFFICER, IVTH CIRCLE, THRISSUR. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. COLLECTOR/AUTHORIZED OFFICER, INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER ADV. MR. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 15522 OF 2009 ......................................................................... Dated this the 5th June, 2009 J U D G M E N T Challenging Ext.P1 series assessment orders, the petitioner has filed Ext.P5 series appeals along with Ext.P5(a) series applications to condone the delay as prescribed, Ext.P5(c) series Interlocutory Applications for stay and also Ext.P5(d) applications for early hearing of the appeals, before the second respondent/appellate authority. The grievance of the petitioner is that without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps under the Revenue Recovery Act , as evident from Ext.P2. 2. Heard the learned Government Pleader as well. After considering the facts and circumstances, the Writ Petition is disposed of directing the second respondent to consider the appeals and interlocutory applications, in accordance with law, of course, after giving an opportunity of W.P.(C) No. 15522 OF 2009 2 hearing to the petitioner, as expeditiously as possible. However, it is made clear that till appropriate orders are passed on Exts. P5 (a) series applications to condone the delay and P5 (c) series interlocutory applications for stay, all further coercive steps shall be kept in abeyance. P.R. RAMACHANDRA MENON, JUDGE. lk