IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 12TH JULY 2010 / 21ST ASHADHA 1932 WP(C).No. 21430 of 2010(C) ---------------------------------------- PETITIONER(S): ------------------------ M/S.A.J. ASSOCIATES, THURAKKAL, MANJERI, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, P.V.ABDUL JALEEL. BY ADV. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER (AA), MALAPPURAM AT MANJERI-678 301. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 011. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 21430 OF 2010 -------------------------------------------- Dated this the 12th day of July, 2010 JUDGMENT Challenging the composite order Ext.P1 imposing penalty as well as completing assessment, the petitioner has preferred Ext.P2 and P3 appeals along with Exts.P4 and P5 petitions for stay; which are pending consideration before the 2nd respondent. The petitioner is stated as constrained to approach this Court because of the coercive proceedings stated as being pursued in the meanwhile. 2. Heard the learned Government Pleader as well. 3. Taking note of the nature of contentions raised in the Writ Petition, this Court finds that the real issue could be resolved only on finalization of the appeals, which in fact were preferred in March, 2008. Since the appeals are pending for quite long, this Court finds it fit and proper to direct the appellate authority to consider and finalize the appeals at the earliest. 4. In the above circumstances, the 2nd respondent is directed to consider and pass final orders on Exts.P2 and P3 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. Till such orders are passed in the above appeals, all further coercive proceedings stated as being 2 WP(C) No. 21430/2010 pursued against the petitioner shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc