IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 25TH AUGUST 2009 / 3RD BHADRA 1931 WP(C).No. 24399 of 2009(T) -------------------------- PETITIONER: --------------- K.MOHAMMED HAJI, GRAND AUDITORIUM, MANIKOTH POST, KANHANGAD, KASARAGOD DISTRICT. BY ADV. MR. N.MURALEEDHARAN NAIR MR. T.G.ABHILASH RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, (IB), COMMERCIAL TAXES, KASARAGOD. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KASARAGOD. BY GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 24399 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 25th day of August, 2009 JUDGMENT Ext.P1 order imposing penalty in respect of the assessment year 2007 -'08 and Ext.P2 order passed under similar circumstance in respect of the subsequent assessment year, have already been subjected to challenge by filing Exts. P3 and P4 appeals along with Exts. P5 and P6 petitions for stay, which are stated as pending before the second respondent. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, that the 3rd respondent has issued Ext.P7 demand notice, which hence is sought to be challenged in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the fact that the appeals were preferred way back in December 2008 and the other factual aspects pointed out by the learned counsel for the petitioner, the second respondent is directed to consider and pass appropriate orders on Exts.P3 and P4 appeals in accordance with law, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. It is made clear that, till such orders are passed on the appeals, all further proceedings, stated as being pursued against the petitioner, pursuant WP (C) No. 24399 of 2009 : 2 : to Ext.P7 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd