IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 10TH JUNE 2010 / 20TH JYAISTHA 1932 WP(C).No. 18065 of 2010(G) -------------------------- PETITIONER: --------------- JOHN P.L., S/O.LUKOSE, AGED 44 YEARS, PROPRIETOR, CLASSIC TIME INDUSTRIES, KAVIL COMPLEX TALIPARAMBA P.O., TALIPARAMBA TALUK, KANNUR DISTRICT. BY ADV. SRI.V.T.MADHAVANUNNI SRI.V.A.SATHEESH RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, THALASSERY, KANNUR DISTRICT. 2. COMMERCIAL TAX OFFICER, TALIPARAMBA, TALIPARAMBA P.O., KANNUR DISTRICT. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE-6. 4. PRAKASHAN T., COMMERCIAL TAX INSPECTOR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. BY GOVERNMENT PLEADER ADV. MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 18065 OF 2010 ......................................................................... Dated this the 10th June, 2010 J U D G M E N T Challenging Exts. P1 and P2 orders imposing penalty upon the petitioner, the petitioner has filed Ext. P3 and P4 appeals, which are pending consideration before the third respondent. Similarly, in respect of Ext.P5 assessment order, the petitioner has preferred Ext.P6 appeal, which is also stated as pending consideration before the third respondent. The grievance of the petitioner is that Exts.P3 and P4 appeals were finaly heard on 23.03.2010, but the final verdict is yet to be pronounced. Similarly, the proceedings in respect of Ext.P6 are still to be considered by the third respondent. The petitioner is aggrieved of Ext.P7 demand notice issued, without any regard to the pendency of the above proceedings, which hence is sought to be intercepted. 2. Heard the learned Government Pleader as well . 3. Considering the facts and circumstances, the third respondent is directed to consider and pass final orders on W.P.(C) No. 18065 OF 2010 2 Exts.P3 and P4 appeals, which are stated as finally heard on 23.03.2010. This shall be done as expeditiously as possible at any rate within one month from the date of receipt of a copy of the judgment. With respect to Ext. P6, the petitioner is at liberty to file an interlocutory applicaiton for stay, if so advised within one week, on which event, the same shall also be considered and finalised, passing appropriate orders in the said I.A. by the third respondent, as expeditiously as possible, at any rate within three weeks thereafter. Subject to the above, the recovery proceedings stated as being pursued against the petitioner shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk