IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 11TH JANUARY 2010 / 21TH POUSHA 1931 WP(C).No. 756 of 2010(T) ------------------------ PETITIONER(S): --------------- K.M.MOOSA, MANAGING PARTNER KOTTAKKUNNEL TRADERS, MARKET ROAD, MUVATTUPUZHA. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES,(ASSESSMENT)DEPARTMENT OF COMMERCIAL TAXES SPECIAL CIRCLE III, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM. 4. THE INSPECTING ASST.COMMISSINER DEPARTMENT OF COMMERCIAL TAXES,MUVATTUPUZHA. BY G.P.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.Ramachandra Menon, J. ----------------------------------------- W.P(C).No.756 of 2010 ----------------------------------------- Dated this the 11th January, 2010 JUDGMENT Challenging Exts.P1, P1A, and P1B assessment orders passed by the first respondent, the petitioner has preferred statutory appeals as borne by Exhibit P2 before the second respondent, along with Exhibit P3 petition for early hearing and Exhibit P4 petition for stay which are still pending. The case of the petitioner is that, it is without any regard to the pendency of said proceedings, that coercive steps are being pursued against the petitioner, besides demanding additional security vide Exhibit P5; which hence is sought to be intercepted in this writ petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances of the case, the first respondent is hereby directed to consider and pass appropriate orders on Exhibit P4 petition for stay as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment, and the recovery steps shall be kept in abeyance till such time. 4. With regard to the demand for additional security raised 2 in Exhibit P5, the learned Government Pleader appearing for the respondents submits that the petitioner is free to file his objection in respect of the contents of Exhibit P5 notice and that final orders will be passed by the first respondent only after hearing him. 5. In the above circumstances, the petitioner is directed to file statement of objection if any, in respect of Exhibit P5, within a further period of two weeks from the date of receipt of a copy of this judgment, on which event, the same shall be considered and finalised by the first respondent within a further period of one month thereafter, of course after hearing the petitioner. It is made clear that until the proceedings are finalised above, no further coercive steps shall be pursued against the petitioner. The Writ Petition is disposed of as above. P.R.Ramachandra Menon, Judge cms