IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 14TH JUNE 2010 / 24TH JYAISTHA 1932 WP(C).No. 18338 of 2010(N) -------------------------- PETITIONER: --------------- M/S.PERIYAR CEMENTS (P) LTD., NIDA, KANJIKODE, PALAKKAD, REP. BY SYJU JOSE, DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.VI, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, REP. BY ITS SECRETARY. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.18338 of 2010-N ---------------------------- Dated this the 14th day of June, 2010. J U D G M E N T Being aggrieved of Ext.P1 order imposing penalty by the first respondent though the petitioner preferred an appeal before the first appellate authority, the same did not turn to be fruitful, as borne by Ext.P2. Met with the circumstances, the petitioner preferred Ext.P3 appeal before the second respondent along with Ext.P4 petition to condone the delay and Ext.P5 petition for stay, which are pending consideration before the second respondent. The petitioner is stated as constrained to approach this Court, in view of the coercive steps pursued in the meanwhile. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P4 and P5 interlocutory applications in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Exts.P4 and P5 interlocutory applications, all further coercive steps, if any shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE 2 ab