IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD FEBRUARY 2010 / 14TH MAGHA 1931 WP(C).No. 3459 of 2010(F) ------------------------------------- PETITIONER: ------------------- M/S. C.V.METALS & PAINTS, NEAR OVER BRIDGE, TIRUR, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, V.V.SHAREEF BY ADVS. MR.N.MURALEEDHARAN NAIR, MR.T.G.ABHILASH. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES,TIRUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI. R1 TO R3 BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 3459 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 3rd day of February, 2010 JUDGMENT Challenging Ext.P1 order of assessment passed by the 1st respondent in respect of the year 2008-'09, the petitioner has filed Ext.P2 appeal, along with Ext.P3 petition for stay and also accompanied by Ext.P4 petition for early hearing. 2. The grievance of the petitioner is that, it is without any regard to the pendency of the said proceedings, the 1st respondent has issued Ext.P5 demand notice and proceeded with coercive steps, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. However, it is made clear that till appropriate orders are passed on Ext.P3, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON, JUDGE mn.