IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 5TH AUGUST 2009 / 14TH SRAVANA 1931 WP(C).No. 22189 of 2009(P) -------------------------- PETITIONER: --------------- N.J.BUSINESS CORPORATION ,STONE HOUSE MARKET ROAD, ALUVA, REPRESENTED BY ITS MANAGER SRI.G.RAJESH. BY ADV. MR. S.ANIL KUMAR (TRIVANDRUM) MR. K.S.HARIHARAN NAIR RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) -1,COMMERCIAL TAXES, SPECIAL CIRCLE MATTANCHERRY AT ALUVA. 2. THE DY.COMMISSIONER (APPEALS) ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22189 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 5th day of August, 2009 JUDGMENT Challenging Ext.P2 penalty order and Ext.P3 assessment order passed by the first respondent, the petitioner has preferred Exts.P4 and P5 appeals along with the petitions to condone the delay in filing the same. The petitioner has also preferred Exts. P6 and P7 petitions for stay, which are pending consideration. The grievance of the petitioner is that, it is without any regard to the pendency of the proceedings as above, that the respondents are proceeding with the coercive steps as borne by Ext.P8 notice issued by the 3rd respondent under the Kerala Revenue Recovery Act and Ext.P9 prohibitory notice issued to the bankers of the petitioner, which hence are sought to be intercepted in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the fats and circumstances, the second respondent is directed to consider the appeals as well as the interlocutory applications in accordance with law, as expeditiously as possible. It is made clear that, till appropriate orders are passed on petitions to condone the delay and also on Exts. P6 and P7 petitions for stay, all further coercive proceedings, pursuant to Exts. P8 and P9 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd