IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 20TH JULY 2010 / 29TH ASHADHA 1932 WP(C).No. 22535 of 2010(N) -------------------------- PETITIONER(S): --------------- JYOTHY LABORATORIES LIMITED, KANDANASSERY P.O., THRISSUR. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR-680004. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR-680 004. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM-682 015. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ALONG WITH W.P(C) No.22549 OF 2010 AND 22640 OF 2010 ON 20/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ------------------------------- W.P(C) Nos.22535/2010, 22549/2010 & 22640/2010 ---------------------------------- Dated this the 20th day of July, 2010. J U D G M E N T The issue involved in all three cases is rather similar and hence they are dealt with together. 2. Being aggrieved of the assessment order passed by the assessing authority, the petitioners had approached the appellate authority by filing necessary appeals and interlocutory applications for stay. However, without any regard to the pendency of the above proceedings, coercive steps were taken, which made the petitioners to approach this Court by filing these Writ Petitions for appropriate relief. 3. Pursuant to the direction given by this Court, directing the appellate authority to consider and finalise the appeal, subject to the condition that the petitioners satisfied 1/3rd of the disputed liability and furnished security for the balance amount, the proceedings were finalised by the appellate authority, passing final orders in the appeal; aggrieved of which, the petitioners have approached the Tribunal by filing second appeals, which are pending consideration. Without any regard to the pendency of the W.P(C) Nos.22535/2010, 22549/2010 & 22640/2010 2 above appeals and interlocutory applications for stay, the respondents have resorted to further coercive steps; which made the petitioners to approach this Court by filing these Writ Petitions for appropriate reliefs. 4. Heard the learned Government Pleader as well. 5. Considering the facts and circumstances and also taking note of the submission made by the learned counsel for the petitioners that, the issue has been pending consideration before the Apex Court in some other matter, the third respondent Tribunal is directed to consider and pass final orders in the appeals, in accordance with law, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. The coercive proceedings, if any, shall be kept in abeyance on condition that the petitioner satisfies 1/3rd of the remaining liability and furnishes security for the balance amount within two weeks from the date of receipt of a copy of this judgment. These Writ Petitions are disposed of. P.R.RAMACHANDRA MENON JUDGE ab