IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 4TH AUGUST 2010 / 13TH SRAVANA 1932 WP(C).No. 23388 of 2010(W) -------------------------- PETITIONER: --------------- DIJU RAMAKRISHNAN, MANAGING PARTNER, M/S.AISWARYA AGENCIES, LAKSHMINADA, KOLLAM. BY ADV. SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), COMMERCIAL TAXES, KOLLAM - 691 001. 2. THE DEPUTY COMMISSIONER(APPEALS), KOLLAM - 691 001. 3. TAHSILDAR (REVENUE RECOVERY), KOLLAM - 691 001. 4. THE VILLAGE OFFICER, KOLLAM WEST VILLAGE KOLLAM DISTRICT - 691 013. BY SR.GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 23388 OF 2010 ......................................................................... Dated this the 4th August, 2010 J U D G M E N T Ext.P3 assessment order passed by the first respondent is already under challenge by filing Ext. P7 appeal before the second respondent . The petitioner is stated as constrained to approach this Court because of the coercive proceedings taken in the meanwhile, as borne by Exts. P5 and P6. The learned Counsel for the petitioner submits that since the appeal is belated, the petitioner has preferred an interlocutory application for condoning the delay along with the appeal, followed by an interlocutory application for stay ( copy of which has been produced along with I.A. No. 10889 of 2010 before this Court) as Ext P9. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on the interlocutory applications stated as preferred by the W.P.(C) No. 23388 OF 2010 2 petitioner for condoning the delay and for stay, as expeditiously as possible at any rate within one month from the date of receipt of a copy of this judgment. Till such orders are passed in the interlocutory applications, as aforesaid, all further proceedings pursuant to Exts.P5 and P6 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk