IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH FEBRUARY 2010 / 30TH MAGHA 1931 WP(C).No. 5409 of 2010(A) ----------------------------------- PETITIONER: ------------------- T.R.UNNIKRISHNAN, U.K.AGENCIES, KODYVAYUR. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENTS: ---------------------- 1. ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 5409 OF 2010 - - - - - - - - - - - - - - -- - - - - - - - - - - - - Dated this the 19th day of February, 2010 JUDGMENT Challenging Ext.P1 assessment order passed by the 1st respondent in respect of the assessment year 2006-07, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay and Ext.P4 petition for early hearing which are stated as pending before the 2nd respondent. The grievance of the petitioner is that, it is without regard to the above proceedings filed by the petitioner, that a demand notice has been issued proceeding with coercive steps, which is sought to be intercepted in this writ petition. 2. Heard learned Government Pleader as well. 3. Considering the facts and circumstances of the case, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay in 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 appropriate orders are passed on Ext.P3, all further WP(C) No.5409 of 2010 -:2:- coercive proceedings pursuant to Ext.P5 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE ttb