IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 15TH JANUARY 2010 / 25TH POUSHA 1931 WP(C).No. 1407 of 2010(A) PETITIONER: MOLLY SABU, AGED 45, W/O.SABU, PROPRIETOR, M/S.T.J.AGENCIES, MARKET ROAD, CHANGANACHERRY, KOTTAYAM. BY ADV. MR.PRAVEEN K. JOY MR.T.A.ABDUL RASHEED MR.ADEEP ANWAR RESPONDENTS: 1. STATE OF KERALA, REP. BY SECRETARY, TAX DEPARTMENT, SECRETARIAT, TRIVANDRUM. 2. THE DEPUTY COMMISSIONER, (APPEALS), ERNAKULAM. 3. COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAX DEPARTMENT, KOTTAYAM. 4. THE DEPUTY TAHSILDAR, (RR), CHANGANACHERRY TALUK, KOTTAYAM. 5. THE VILLAGE OFFICER, CHANGANACHERRY VILLAGE. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J - - - - - - - - - - -- - - - - - - - - - - - - W.P.(C) No.1407 of 2010 - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of January , 2010 J U D G M E N T Aggrieved by the impugned order by the assessing authority, the petitioner has preferred statutory appeal before the second respondent, who considered the same and passed Ext.P4, in conformity with the direction given by this Court in W.P.(C).No.5663/2009 vide Ext.P3. Obviously, Ext.P4 order passed by the appellate authority is more in favour of the petitioner, some aspects which according to her are very much important, have not been considered and decided in his favour which led to filing of this writ petition. 2. The learned Government Pleader appearing for the respondents submits that the petitioner is having alternative remedy by way of 'second appeal' before the Tribunal, if she is aggrieved in any manner. -2- W.P.(C) No.1407 of 2010 3. Considering the facts and circumstances, the petitioner is left at liberty to pursue the statutory remedy by way of 'second appeal', by approaching the Tribunal also filing appropriate proceedings for getting interim orders, if so advised. However, considering the fact that an interim order of stay was granted by this Court, as borne by Ext.P3 Judgment while relegating the petitioner to pursue the statutory remedy by way of 'first appeal' before the second respondent (which in turn has lead to Ext.P4 order), this Court finds it fit and proper to observe and direct that all further coercive steps shall be kept in abeyance for a period of one month, so as to enable the petitioner to pursue the further statutory remedy by way of 'second appeal'. 4. The writ petition is disposed of accordingly. P.R.RAMACHANDRA MENON (JUDGE) nl