IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH MARCH 2010 / 19TH PHALGUNA 1931 WP(C).No. 7860 of 2010(F) ------------------------- PETITIONER(S): --------------- MAY FAIR HOTEL, NH BYE PASS, PALARIVATTOM, REPRESENTED BY ITS MANAGING PARTNER K.P.DAMODARAN NAIR. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, IIND CIRCLE, KALAMASSERY. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM, KOCHI-30. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 7860 of 2010 -------------------------------------- Dated, this the 10th day of March, 2010 J U D G M E N T Challenging Exts.P1 and P2 assessment orders, the petitioner has already preferred Exts.P3 and P4 statutory appeals along with Exts.P5 and P6 petitions for stay, which are stated as pending consideration before the 2nd respondent. The petitioner has approached this Court seeking to intercept the coercive proceedings taken in the meanwhile, as borne by Exts.P7 and P8. 2. Heard the learned Government Pleader as well; who submits with reference to the materials on record, that the appeals stated as preferred by the petitioner may be belated, as date of the impugned order is not mentioned in the appeal. This however is a matter to be considered by the appellate authority. 3. Considering the rival submissions, the 2nd respondent is directed to consider and pass appropriate orders on Exts.P5 and P6 petitions for stay and also on the I.A. to be filed from the part of the petitioner, if at all any delay is there in filing the appeal and appropriate orders shall be passed in this regard, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this WP(C) No.7860/2010 2 judgment. It is made clear that till such appropriate orders are passed on the above I.A.s, all further proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc