IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH FEBRUARY 2010 / 16TH MAGHA 1931 WP(C).No. 3923 of 2010(M) ------------------------- PETITIONER(S): --------------- M/S.UNITED BREWERIES LTD., UNIT, PREMIER BREWERIES, KANJIKODE WEST P.O., PALAKKAD, REPRESENTED BY ITS GENERAL MANAGER, S.RAMAKRISHNAN. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, (IB) MATTANCHERRY, OFFICE OF THE DEPUTY COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY. 2. KERALA SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SRI.C.K GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02 /2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------- W.P (C) No.3923 of 2010 -------------------------- Dated this the 5th February, 2010 J U D G M E N T Challenging Exts.P1, P2 and P3 imposing penalty orders in respect of the assessment years 2005-06, 2006- 07 and 2007- 2008, the petitioner filed appeals before the First Appellate Authority, which, however, did not provide the requisite extent of relief, though the impugned orders were modified scaling down the liability to a certain extent. In the said circumstance, the petitioner has preferred Exts.P7 to P9 appeals, along with Exts.P10 to P12 petitions for stay, which are stated as pending consideration before the 2nd respondent. 2. The learned counsel for the petitioner submits that the petitioner is constrained to approach this Court because of the coercive steps taken by the concerned authorities, as borne by Ext.P13 notice issued under the Kerala Revenue Recovery Act without any regard to the pendency of the above proceedings before the 2nd respondent, W.P (C) No.3923 of 2010 2 3. Heard the learned Government Pleader as well. 4. Taking note of the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Exts.P10 to P12 petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. However, it is made clear that till such appropriate orders are passed on Exts.P10 to P12, all further coercive proceedings pursuant to Ext.P13 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE ma W.P (C) No.3923 of 2010 3 W.P (C) No.3923 of 2010 4