IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 24TH MARCH 2010 / 3RD CHAITHRA 1932 WP(C).No. 9996 of 2010(Y) ------------------------- PETITIONER :- ------------------- UNITED SPIRITS LTD., VARANADU, CHERTHALA, REP.BY ITS SENIOR GENERAL MANAGER MR.R.SUNIL SETHU. BY ADVS. MR.RAJU K.MATHEWS MR.M.P.VINOD RESPONDENTS :- ---------------------- 1. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. 2. INTELLIGENCE OFFICER IB, MATTANCHERRY, O/O.DEPUTY COMMISSIONER (INT.) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT EDAPPILLY. 3. THE SALE TAX APPELLATE TRIBUNAL (ADDL.BENCH), KOTTAYAM. GOVERNMENT PLEADER MR.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No. 9996 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 24th day of March, 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J U D G M E N T Being aggrieved of the assessment orders imposing penalty on the petitioner, statutory appeal was preferred before the concerned Deputy Commissioner, which was directed to be considered and disposed of as per Ext.P8 judgment. It was accordingly, that Exts.P9, P9(a), P9(b) orders were passed by the Deputy Commissioner (Appeals), Commercial Taxes, Kollam, which did not turn to be fruitful, as far as the petitioner is concerned. Met with the said situation, the petitioner preferred Exts.P10, P11, P12 appeals, along with Exts.P10(a), P11(a) and P12(a) petitions for stay, besides Ext.P10(b), P11(b) and P12(b) petitions for early hearing, which are pending consideration before the 3rd respondent /Tribunal. The petitioner is aggrieved of the coercive steps being pursued in the meanwhile, which is sought to be intercepted by this Court, in this Writ Petition. W.P.(C).No. 9996 of 2010 2 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 Ext.P10(a), P11(a), P12(a) applications for stay, 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 made clear that, till such orders are passed in the I.A.s for stay as above, all further coercive proceedings stated as being pursued against the petitioner shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE nl