IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WP(C).No. 25245 of 2009(A) -------------------------- PETITIONER(S): --------------- P. KUNHIMOHAMED, PROPRIETOR, M/S. MIRZA SHOW OFFICE, NADAKKAV CROSS ROAD, KOZHIKODE. BY ADV. SRI.DEVAPRASANTH.P.J. RESPONDENT(S): --------------- 1. THE SALES TAX OFFICER, 2ND CIRCLE, KOZHIKODE. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. 3. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO THE DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT Mr.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 25245 OF 2009 ----------------------------------- Dated this the 28th day of August, 2009 J U D G M E N T Challenging Ext.P1 order passed by the first respondent, the petitioner has approached the second respondent by filing Ext.P2 appeal along with Ext.P4 petition for stay. The case of the petitioner is that, it is without any regard to the pendency of the said proceedings that the third respondent has issued Ext.P3 demand notice followed such other coercive steps, which in turn is subjected to intercepted in the present 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 Ext.P2 appeal and P4 petition for stay, in accordance with law, as expeditiously as possible. 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. It is also made clear that, in view of the interception as above, freezing of Bank account if any effected by the respondent will also stand lifted. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc