IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 20TH JULY 2009 / 29TH ASHADHA 1931 WP(C).No. 20273 of 2009(D) -------------------------- PETITIONER: --------------- CORDIAL COMPANY, NARAYANA BHAVAN, KURUP'S LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM REPRESENTED BY ITS PARTNER AYYAPPAN UNNITHAN. BY ADV. MR. S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER (WORKS CONTRACT) THIRUVANANTHAPURAM. 3. THE DEPUTY COMMISSIONER (APPEALS) THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 20273 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 20th day of July, 2009 JUDGMENT Challenging Ext.P1 assessment order passed by the first respondent in respect of the assessment year 2006 - 2007, the petitioner has preferred Ext.P2 memorandum of appeal along with Ext.P3 petition for stay, before the 3rd respondent. The grievance of the petitioner is that, it is without any regard to the pendency of the above proceedings, that the respondents are proceeding with further coercive steps against the petitioner, as evident from Ext.P4, which hence is sought to be intercepted in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Ext.P2 memorandum of appeal and Ext.P3 petition for stay in accordance with law, as expeditiously as possible. It is made clear that, till such orders are passed on Ext.P3 petition for stay, 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 kmd