IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 5TH APRIL 2010 / 15TH CHAITHRA 1932 WP(C).No. 10694 of 2010(J) ---------------------------------------- PETITIONER(S): ------------------------ POPULAR VEHICLES AND SERVICES LTD., MAMANGALAM, ERNAKULAM DISTRICT, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI.BOBBY MICHAEL. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): ------------------------ 1. ASSISTANT COMMISSIONER (ASSESSMENT)II, SPECIAL CIRCLE III, COMMERCIAL TAXES,ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ERAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.10694 of 2010-J ---------------------------- Dated this the 5th day of April, 2010. J U D G M E N T Coercive proceedings by way of revenue recovery for realization of the amount stated as due from the petitioner, during the pendency of the appeal preferred before the third respondent, was subjected to challenge earlier by filing W.P (C) No.37871 of 2009, which culminated in Ext.P6 judgment, whereby the petitioner was permitted to file interlocutory application for stay, simultaneously giving necessary directions to the third respondent to consider the same and pass appropriate orders within a period of six weeks. However, it was also observed that the third respondent was at liberty to dispose of the appeal itself within the time stipulated above. 2. The learned counsel for the petitioner submits that, pursuant to the above observation contained in para 4 of Ext.P6, the Tribunal heard the appeal itself. Though final orders are yet to be passed, coercive proceedings are still being pursued, which has made the petitioner to approach this Court again by filing the W.P(C) No.10694 of 2010-J 2 present Writ Petition. 3. The learned Government Pleader appearing for the respondents submits on instructions, that Ext.P3 series appeals filed by the petitioner, challenging Ext.P1 series assessment orders before the third respondent/Tribunal, were finally heard on 8.2.2010 and that final orders will be passed within the shortest possible time. 4. In the above circumstances, the third respondent is directed to pass final orders on Ext.P3 series appeals in accordance with law, as expeditiously as possible. It is made clear that, till such final orders are passed on Ext.P3 series appeals, all further coercive proceedings pursuant to Ext.P5, issued by the fourth respondent shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.10694 of 2010-J 3