IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 5TH JULY 2010 / 14TH ASHADHA 1932 WP(C).No. 20787 of 2010(W) ---------------------------------------- PETITIONER(S): ------------------------ M/S.NANDILATH ARCADE, 7-555-43,VADAKKE NADA, KODUNGALLUR-680 664, REPRESENTED BY ITS MANAGING PARTNER K.RAJEEVKUMAR. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KODUNGALLURE. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, IRINJALAKUDA. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 20787 OF 2010 -------------------------------------------- Dated this the 5th day of July, 2010 JUDGMENT Challenging Ext.P3 assessment order passed by the 1st respondent, the petitioner has preferred Ext.P4 appeal, along with Ext.P4(a) petition for stay; which are pending consideration before the 2nd respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, Ext.P5 demand notice has been issued, which hence is under challenge in this Writ Petition. 2. The learned counsel for the petitioner submits that, the default stated as made by the petitioner as mentioned in the impugned assessment order was only because of the fact that, he could not produce audited statement in form No. P13 and P13A, as he was laid up in hospital. It is stated that, the petitioner subsequently produced the same. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P4(a) petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till such orders are passed on Ext.P4 (a) petition for stay, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc