IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 2ND JULY 2009 / 11TH ASHADHA 1931 WP(C).No. 18518 of 2009(H) -------------------------- PETITIONER: --------------- C.C. JOY, PROPRIETOR, NEO PLAST, CHEMMANTHATTA, KEECHERI, THRISSUR BY ADV. MS. S.K.DEVI MR. SANTHOSH P.ABRAHAM RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KUNNAMKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, ERNAKULAM 3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TXES, THRISSUR. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No.18518 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 2nd day of July, 2009 JUDGMENT Aggrieved by Ext.P1 assessment order passed by the first respondent, the petitioner has filed Ext.P2 memorandum of appeal along with Ext.P3 petition to condone the delay accompanied by Ext.P4 petition for stay before the 2nd respondent. The case of the petitioner is that, it is without any regard to the pendency of the above proceedings before the appellate authority that the respondents are proceeding with the coercive steps, as borne by Ext.P5, which hence is sought to be intercepted by filing the present Writ Petition. 2. Heard the learned Government Pleader as well. Considering the facts and figures, the second respondent is hereby directed to consider and pass appropriate orders on the memorandum of appeal, as well as on the petitions preferred by the petitioner, in accordance with law, as expeditiously as possible. However, it is made clear that till appropriate orders are passed on Ext.P3 petition to condone the delay, as well as on Ext.P4 petition for stay, all further coercive proceedings, stated as being pursued against the petitioner pursuant to Ext.P5, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd