IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 8TH JULY 2009 / 17TH ASHADHA 1931 WP(C).No. 13438 of 2009(Y) ---------------------------------------- PETITIONER(S): ----------------------- M/S.KAVITHA AGENCIES,ROOM NO.6,IST FLOOR T.M.C.COMPLEX,CHANDRANAGAR,PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER SRI.T.K.N.SHAJAHAN. BY ADVS.MR.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER(AA),COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER(APPEALS),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 4. COMMERCIAL TAX OFFICER,IIND CIRCLE, PALAKKAD. GOVERNMENT PLEADER MR.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No.13438 OF 2009 ......................................................................... Dated this the 8th July, 2009 J U D G M E N T The petitioner has approached this Court challenging the coercive steps taken against the petitioner without any regard to the pendency of the statutory appeals preferred before the second respondent. The main prayer is for a direction to the second respondent to consider and pass appropriate orders on Exts. P11 to P20 appeals , particularly in view of the fact that the appeals were heard as early as on 25.03.2009. It was in the said circumstances that instructions were sought for on 08.05.2009 from the respondents and since the same was not forthcoming, the matter was admitted on 15.05.2009, also granting interim order intercepting the coercive steps. 2. The learned Government Pleader appearing for the respondents, on instruction, submits that pursuant to the final hearing of the appeals held on 25.03.2009, the second respondent has passed appropriate orders in the appeals. W.P.(C) No.13438 OF 2009 2 3. This being the position, it is for the petitioner to challenge the impugned orders passed in the appeals, if the petitioner is aggrieved of such orders in any manner, which however does not form the subject matter of the present Writ Petition. In the above circumstances, the Writ Petition is closed without prejudice to the right of the petitioner to challenge the orders passed by the second respondent in Exts..P11 to P20 appeals, if the petitioner is aggrieved of in any manner. P.R. RAMACHANDRA MENON, JUDGE. lk