IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH MARCH 2010 / 20TH PHALGUNA 1931 WP(C).No. 7938 of 2010(N) --------------------------------------- PETITIONER(S): ------------------------- NIU MARKETING, CHEMBU, VAIKOM, REPRESENTED BY ITS MANAGING PARTNER M.SATHEESAN. BY ADV. MR.MADHU RADHAKRISHNAN RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, VAIKOM. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE SECRETARY, SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM. R1 TO R3 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 7938 of 2010-N ---------------------------- Dated this the 11th day of March, 2010. J U D G M E N T The petitioner had approached the first appellate authority ie, the second respondent by filing statutory appeal against Ext.P1 assessment order; which however did not turn to be fruitful, as borne by Ext.P2. In the said circumstances, the petitioner has preferred Ext.P3 second appeal before the third respondent along with Ext.P3(a) petition for stay and Ext.P3(b) petition for early hearing of the appeal. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the coercive steps are being pursued against the petitioner, which course is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Ext.P3 (a) petition for stay, in accordance with law, as expeditiously as possible, at any rate with in one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P3(a) petition for stay, all further coercive steps shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE 2 ab