IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 19TH JANUARY 2010 / 29TH POUSHA 1931 WP(C).No. 1779 of 2010(V) ------------------------- PETITIONER(S): --------------- M/S.HINDUSTAN LUBRICANTS COMPANY PVT.LTD., PLOT NO.53, INDUSTRIAL DEVELOPMENT AREA, MUPPATHADAM, ALUVA, REPRESENTED BY ITS DIRECTOR, SIYAM BASHEER, S/O.MUHAMMED BASHEER, AGED 32 YEARS, FLAT NO.A9, INFRA HILOCK, PARIJATHAM ROAD, PATHADIPPALAM, EDAPPALLY. BY ADV. SRI.C.A.CHACKO SMT.C.M.CHARISMA SRI.N.A.SHAFEEK SRI.M.S.UNNIKRISHNAN (OASIS) RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM. 3. THE DEPUTY COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER OF SALES TAX, ERNAKULAM. 4. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, ERNAKULAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 1779 of 2010 -------------------------------------- Dated, this the 19th day of January, 2010 J U D G M E N T Challenging Ext.P1 assessment order passed by the 4th respondent, the petitioner had taken up the matter by filing First Appeal before the 3rd respondent, which however turned to be in vain as interference is declined vide Ext.P2. Met with the said situation, the petitioner has preferred Second Appeal as borne by Ext.P3 before the second respondent, along with a petition for stay and the said proceedings are stated as still pending. The petitioner is aggrieved of the non- consideration of the above proceedings and has approached this Court, apprehending the coercive steps stated as being pursued against the petitioner. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P3, as expeditiously as possible. It is made clear that, till such appropriate orders are passed in the I.A. for stay, filed along with Ext.P3 appeal, all further coercive steps stated as being pursued against the petitioner shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc