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. 7754 of 2010(T) ------------------------- PETITIONER: --------------- ROY ABRAHAM, VIKAS MARKETING, NAVOLIMATTOM, MUVATTUPUZHA, ERNAKULAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTIING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA. BY GOVERNMENT PLEADER ADV. MR. 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. .............................................................................. W.P.(C) No. 7754 OF 2010 ......................................................................... Dated this the 10th March, 2010 J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, the petitioner has preferred Ext. P2 appeal along with Ext. P4 petition to condone the delay in filing the Appeal and also Ext.P3 petition for stay, which are stated as pending before the second respondent. The case of the petitioner is that it is without any regard to the pendency of the said proceedings that coercive steps are being pursued against the petitioner as borne by Ext. P5, which hence is under challenge in this Writ Petition. 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 Ext. P4 petition to condone the delay in filing the appeal and also Ext. P3 petition for stay, in accordance with law, as expeditiously W.P.(C) No. 7754 OF 2010 2 as possible, at any rate within one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed on Ext. P3 and P4, all further proceedings pursuant to Ext. P5 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk