IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH MARCH 2010 / 24TH PHALGUNA 1931 WP(C).No. 8406 of 2010(A) -------------------------------------- PETITIONER(S): ------------------------ ABU KOMBATHAYIL, CROWN LODGE, R.S.ROAD, OLAVAKKODE. BY ADV. MR.N.MURALEEDHARAN NAIR, MR.T.G.ABHILASH. RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER (LT), COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2010, ALONG WITH WP(C) NO. 8470 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R. RAMACHANDRA MENON, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.8406 & 8470 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 15th day of March 2010 J U D G M E N T The petitioner in both these cases is one and the same, though the subject matter of challenge is in respect of different establishments. 2. Being aggrieved by Exts.P1 and P2 assessment orders imposing penalty, the petitioner has approached the appellate authority, by filing Exts.P3 and P4 appeals respectively, along with Exts.P5 and P6 petitions for stay and also accompanied by Exts.P7 and P8 petitions for early hearing. The case of the petitioner is that, it is without any regard to the pendency of the proceedings, that Exts.P9 and P10 demand notices have been issued by the 1st respondent, which are under challenge. 3. Heard the learned Government Pleader as well. W.P.(C).No.8406 & 8470 of 2010 2 4. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Exts.P5 and P6 petitions for stay, 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 such orders are passed on Exts.P5 and P6 petitions for stay, all further recovery proceedings pursuant to Exts.P9 and Ext.P10 shall be kept in abeyance. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE nl