IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 29TH JANUARY 2010 / 9TH MAGHA 1931 WP(C).No. 2624 of 2010(C) ------------------------- PETITIONER(S): --------------- V.S.SHAJI, PROPRIETOR, M/S.SOUTH INDIAN TIMBERS & HILL PRODUCE DEALER, THOMSON BUILDERS, VADAKKANCHERRY P.O., PALAKKAD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, ALATHUR. 2. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 2624 of 2010 --------------------------------------- Dated, this the 29th day of January, 2010 J U D G M E N T Aggrieved of Exts.P1 and P1(a) orders imposing penalty, the petitioner has preferred statutory appeals as borne by Ext.P2 and P2(a) before the 3rd respondent, which are stated as still pending. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings that steps are being pursued by the first respondent as revealed from Ext.P4, to have the assessment finalized; which, if permitted to be proceeded with, will cause irreparable loss and hardship to the petitioner and hence is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 3rd respondent is directed to consider and pass appropriate orders on Exts.P2 and P2(a) appeals, in accordance with law, as expeditiously as possible, at any rate, within 'six' weeks from the date of receipt of a copy of this judgment. It is also made clear that till Exts.P2 and P2(a) appeals are finalised as above, the assessment proceedings as proposed to be finalized vide Ext.P4 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc