IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 6TH JANUARY 2010 / 16TH POUSHA 1931 WP(C).No. 380 of 2010(V) ------------------------------------- PETITIONER(S): ------------------------ M/S. DAESHAN TRADING (INDIA) PVT.LTD., 41/3957-A, PROVIDENCE JUNCTION, OLD RAILWAY STATION ROAD, KOCHI-18, REPRESENTED BY ITS BRANCH CO-ORDINATOR SMT.JULLE JACOB. BY ADVS.MR.ANIL D. NAIR, SMT.NIVEDITA A.KAMATH. RESPONDENT(S): --------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE II, ERNAKULAM. 2. THE SALES TAX APPELLATE TRIBUNAL, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, ERNAKULAM. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM. R1 TO R4 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No.380 of 2010-V ------------------------------ Dated this the 6th day of January, 2010. J U D G M E N T Aggrieved by Ext.P1 assessment order passed by the assessing authority, the petitioner has preferred statutory appeal before the first appellate authority, who passed Ext.P2 order declining interference. In such circumstances, the petitioner preferred second appeal before the second respondent as borne by Ext.P3, along with Ext.P4 petition for stay and also accompanied by Ext.P5 petition to condone the delay in filing the second appeal. 2. The grievance 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.P1, which in turn is under challenge in this Writ Petition, 3. Heard the learned Government Pleader as well. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P5 petition to condone the delay in filing the second appeal, as well as in Ext.P4 petition for stay, in accordance with law, giving an W.P(C) No.380 of 2010-V 2 opportunity to hear the petitioner as expeditiously as possible. It is made clear that till such orders are passed on Exts.P4 and P5, all further proceedings pursuant to Exts.P1 and P2 shall be kept in abeyance. The Writ Petition is disposed of accordingly. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab