IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 23RD MAY 2009 / 2ND JYAISHTA 1931 WP(C).No. 14184 of 2009(P) -------------------------- PETITIONER: --------------- STEEL MAX ROLLING MILLS PVT.LTD., PETRONET ROAD, WISE PARK, KANJIKODE, PALAKKAD, REPRESENTED BY ITS GENERAL MANAGER. BY ADV. SRI.C.P. MOHAMMED NIAS RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PALAKKAD. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P. (C) No. 14184 OF 2009 ......................................................................... Dated this the 23rd May, 2009 J U D G M E N T Challenging Exts.P1 to P4 orders of assessment, the petitioner has filed Exts.P5 to P8 appeals along with Exts. P9 and P10 stay petitions before the second respondent. The grievance of the petitioner is that notwithstanding the pendency of the appeals as well as the petitions for stay, the third respondent is proceeding with coercive steps as borne by Ext.P15 demand notice dated 04.05.2009. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances of the case, the Writ Petition is disposed of, directing the second respondent to consider the appeals and stay petitions and pass appropriate orders thereon, of course, after giving an opportunity of hearing to the petitioner. It is made clear that till appropriate orders are passed on Exts.P9 and P10 petitions for stay, all further W.P. (C) No. 14184 OF 2009 2 proceedings pursuant to Ext.P15 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk