IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH FEBRUARY 2010 / 22ND MAGHA 1931 WP(C).No. 4610 of 2010(A) ------------------------- PETITIONER(S): --------------- M/S. BANIYAS GRANITE INDUSTRIES THANIYAPPAN KUNNU, KADAMPUZHA MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.C.KAMMUKUTTY. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER TIRUR. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. BY GOVT. PLEADER SRI. C.K GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2010 ALONG WITH WPC NO.4611/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING P.R RAMACHANDRA MENON, J. ------------------------- W.P (C) No.4610 & 4611 of 2010 -------------------------- Dated this the 11th February, 2010 J U D G M E N T Issue involved in both these cases, though not connected with each other, is rather similar and hence dealt with together. 2. Challenging Ext.P1 assessment orders passed by the assessing authority, the petitioner has preferred Ext.P2 appeals along along with Ext.P3 petitions for stay and also accompanied by Ext.P4 petitions for early hearing 3. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the respondents are proceeding with Ext.P5 demand notices, which are sought to be intercepted by this Court. 4. Heard the learned Government Pleader as well. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P3 petitions for stay, in accordance with law, as expeditiously as possible, at any rate within six weeks W.P (C) No.4610 & 4611 of 2010 2 from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P3 petitions for stay, all further coercive proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of, as above. P.R RAMACHANDRA MENON JUDGE ma W.P (C) No.4610 & 4611 of 2010 3 W.P (C) No.4610 & 4611 of 2010 4