IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 15TH JUNE 2009 / 25TH JYAISHTA 1931 WP(C).No. 16352 of 2009(L) ---------------------------------------- PETITIONER(S): ------------------------- DEEPAK NARENDRAN,PROPRIETOR, HOTEL NARENDRA REGENCY, PUNALOOR,KOLLAM DISTRICT. BY ADVS. MR.V.P.SUKUMAR, MR.KURYAN THOMAS RESPONDENT(S): ---------------------------- 1. THE INTELLINGENCE OFFICER,SQUAD NO.II, COMMERCIAL TAXES,KOLLAM AT KOTTARAKARA. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES,KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,KOTTARAKARA. R1 TO R3 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 16352 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 15th day of June, 2009 JUDGMENT Aggrieved by Ext.P1 order passed by the 1st respondent imposing penality in respect of the assessment years 2006 - '07. The petitioner has approached the second respondent by filing Ext.P2 memorandum of revision, along with Ext.P4 application for stay. Case of the petitioner is that, it is without any regard to the above proceedings that the respondents are proceeding with the further coercive steps, as evident from Ext.P3. 2. Heard the learned Government Pleader as well. Considering the facts and figures, the second respondent is hereby directed to consider and pass appropriate orders on Ext.P2 revision as well as Ext.P4 petition for stay in accordance with law, as expeditiously as possible, of course after giving an opportunity of hearing to the petitioner. However, it is made clear that till appropriate orders are passed on Ext.P4 petition for stay, all further coercive proceedings pursuant to Ext.P3 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd