IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 20TH AUGUST 2009 / 29TH SRAVANA 1931 WP(C).No. 23904 of 2009(G) ------------------------------------- PETITIONER(S): ----------------------- M/S.PREETHY COCONUT PRODUCTS, THANNISSERY, PALAKKAD, REP. BY ITS MANAGING PARTNER TOM C.GEORGE. BY ADV. MR.R.SUDHAKARA MENON RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.1, PALAKKAD. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAX DEPARTMENT, PALAKKAD. 4. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 5. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 23904 OF 2009 ......................................................................... Dated this the 20th August, 2009 J U D G M E N T Challenging Exts. P1 and P2 orders imposing penalty in respect of the period 2007-08 and 2008-09, the petitioner has preferred Ext.P5 (a) and P6(a) appeals before the 4th respondent along with Exts.P5(b) and P6(b) petitions for stay. The grievance of the petitioner is that it is without any regard to the pendency of the above proceedings that the third respondent is resorting to coercive steps as borne by Exts. P7 and P8, which hence is sought to be intercepted in the present Writ Petition. The petitioner has also filed Ext.P3 petition for necessary clarification under Section 94 of the KVAT Act before the 5th respondent and the same is also stated as pending 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 5th respondent is directed to provide necessary clarification on W.P.(C) No. 23904 OF 2009 2 Ext.P3, as expeditiously as possible, at any rate within one month. The 4th respondent is directed to pass final orders on the appeals as well as petitions for stay, in accordance with law and also taking note of the clarification, if any, issued by the 5th respondent. It is made clear that till such orders are passed on Exts. P5(b) and P6(b) petitions for stay, all further proceedings pursuant to ExtS.P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk