IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD JUNE 2009 / 13TH JYAISHTA 1931 WP(C).No. 15220 of 2009(V) -------------------------- PETITIONER(S): --------------- M/S.EMIRATES HYPER SUPER MARKET, B.P.ANGADI,TIRUR,MALAPPURAM DISTRICT, REP.BY ITS PARTNER P.YAHUTTI HAJEE. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER,TIRUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,MANJERI. BY GOVERNMENT PLEADER Mr.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 15220 OF 2009 ----------------------------------- Dated this the 3rd day of June, 2009 JUDGMENT Challenging Ext.P3 penalty order passed by the first respondent, the petitioner has approached the second respondent by filing Ext.P3 appeal along with Ext.P4 petition for stay. The case of the petitioner is that notwithstanding the pendency of the proceedings as aforesaid, the respondents are proceeding with further coercive steps against the petitioner as evident from Ext.P6 and P7, which hence is sought to be interfered by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider Ext.P3 appeal and P4 petition for stay in accordance with law, after giving an opportunity of hearing to the petitioner and pass appropriate order as expeditiously as possible. It is made clear that till such orders are passed on Ext.P4 petition for stay, all coercive proceedings taken against the petitioner shall be kept in abeyance. The writ petition is disposed of accordingly. (P.R.RAMACHANDRA MENON, JUDGE) dnc