IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 13TH JULY 2009 / 22ND ASHADHA 1931 WP(C).No. 19501 of 2009(G) -------------------------- PETITIONERS: --------------- SAJIMON A.M., FORMERLY, PROPRIETOR, SHADOW MARKETING, V.P. MARAKKAR ROAD, EDAPPILLY, ERNAKULAM, KOCHI - 24 BY ADV. MR. VIJAYAN. K.U. MR. K.N.SREEKUMARAN RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICER, I CIRCLE, KALAMASSERRY. 2. APPELLATE ASSISTANT COMMISSIONER - II, KOTTAYAM, COMMERCIAL TAXES ATTACHED TO O/O THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM, TAX COMPLEX, THEVARA 3. DEPUTY TAHASILDAR (REVENUE RECOVERY), KANAYANNUR TALUK, ERNAKULAM, KOCHI - 11 4. SALES TAX APPELLATE TRIBUNAL, ERNAKULAM BY THE SECRETARY, STAT, ERNAKULAM. 5. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695001 BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 19501 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 13th day of July, 2009 JUDGMENT Challenging Ext.P1 assessment order, in respect of the assessment year 2004 - 2005, the petitioner had approached the second respondent/first appellate authority, who declined interference as borne by Ext.P2, which in turn has been subjected to challenge by filing second appeal by way of Ext.P3, which is stated as pending before the 4th respondent along with petition to condone the delay in filing the same and also accompanied with Ext.P3 (b) petition for stay. The grievance of the petitioner is that, it is without any regard to the pendency of the proceedings as above that the 3rd respondent is proceeding with the coercive steps under the Kerala Revenue Recovery Act, as evident from Ext.P4, which hence is sought to be intercepted in the Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and figures, the fourth respondent is hereby directed to consider and pass appropriate orders on Ext.P3 memorandum of appeal along with Ext.P3 (a) petition to condone the delay and Ext.P3 (b) petition for stay, in accordance with law, as expeditiously as possible. However, it is made clear that till appropriate orders are passed on Exts.P3 (a) petition to condone the WP (C) No. 19501 of 2009 : 2 : delay and Ext.P3(b) petition for stay, all further coercive proceedings pursuant to Ext.P4, stated as being pursued against the petitioner, shall be kept in abeyance. The Writ Petition is disposed of accordingly P. R. RAMACHANDRA MENON, JUDGE kmd