IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 20TH JANUARY 2010 / 30TH POUSHA 1931 WP(C).No. 1825 of 2010(C) ------------------------------------- PETITIONER(S): ------------------------ M/S.P.A.TRADING COMPANY CEMENT DEALERS, VENNIYOOR, MALAPPURAM DISTRICT REPRESENTED BY ITS MANAGING PARNTER,P.ABDU RAHIMAN BY ADVS. MR.N.MURALEEDHARAN NAIR MR.T.G.ABHILASH RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No.1825 of 2010-C ------------------------------ Dated this the 20th day of January, 2010. J U D G M E N T Challenging Ext.P1 and P2 assessment orders passed by the first respondent in respect of the assessment years 2006-07 and 2007-08, the petitioner has preferred Ext.P3 and P4 appeals, along with Ext.P5 and P6 petitions for stay and also Exts.P7 and P8 petitions for early hearing, which are stated as pending before the second respondent. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the concerned respondents are pursuing the coercive steps invoking the provisions under the Kerala Revenue Recovery Act as discernible from Exts.P9 and P10, which are sought to be intercepted in this Writ Petition. 3. Heard the learned Government Pleader as well. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P3 to P8 in accordance with law, as expeditiously as possible. W.P(C) No.1825 of 2010-C 2 However, it is made clear that till appropriate orders are passed on Exts.P5 and P6 petitions for stay, all further proceedings pursuant to Exts.P9 and P10 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE ab