IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 17TH JUNE 2010 / 27TH JYAISTHA 1932 WP(C).No. 18836 of 2010(D) -------------------------- PETITIONER: --------------- M.O.JOSEKUMA,S/O.OUSEPH,PROPRIETOR, CENTRAL FURNITURE MART,PERUMBA, PAYYANNUR. BY ADV. SRI.GRASHIOUS KURIAKOSE RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, PAYYANNUR-670 307. 2. THE DEPUTY COMMISSIONER OF TAXES(APPEALS), KOZHIKODE-673020. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR-670001. SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ................................................... WP (C) No. 18836 of 2010 ............................................... Dated this the 17th day of June, 2010 J U D G M E N T ------------------------ Being aggrieved of Exhibit P3 assessment order passed by the first respondent, the petitioner has preferred Exhibit P4 appeal, along with Exhibit P5 petition for stay; which are pending petition before the second respondent. However, without any regard to the pendency of such proceedings, Exhibits P6 has been issued by the third respondent, seeking to realize the amount due under Exhibit P3, which is under challenge in this writ petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exhibit P5 petition for stay, in 2 WP (C) No. 18836 of 2010 accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that, till such orders are passed on Exhibit P5 all further proceedings pursuant to Exhibit P3 and Exhibit P6 shall be kept in abeyance. The Writ Petition is disposed of, as above. P.R. RAMACHANDRA MENON, JUDGE. rkc